Just carved mine out
I just made new cushions for the missing aft set, and the missing table top in the salon for my 30. I'm using the old ones in the v-berth, but sent the old covers to my sister, ordered the material I liked at JoAnn Fabrics, and she picked it up at her local store.Foamsource.com or foamonline.com are places to start for foam. If you can afford latex, it is mold/mildew resistant, is cool in the hot summers, and is good for those with allergies. Order the foam in custom sheets to fit the space (High Density - HD, I picked med-firm for the berth, they charge by the board foot) and then cut and shape with an electric knife - very easy. Don't forget to use marine grade vinyl for the bottoms - about $7/yard at JoAnn. Total cost for all my cushions:$220 for foam$250 for uphostery material-I have expensive taste you can get it for 1/4 that and ask for coupons.$$$ Don't ask how much it cost to ship to my sister in AK to do the sewing.That's a pretty good deal for 5 cushions and 7 covers and enough fabric left over for throw pillows.