Expanding on Tim a bit, I made new arm rest covers for my original Pompanette chairs from new vinyl. I was in a sewing phase (bought a walking Pfaff sewing machine on ebay) and made new cushions for the boat. My grandfather use to make and hang curtains for a living, including all the curtains on the SS United States when she was brand new (the fastest cruise liner ever built), and I wanted to see if I had it in me. Anyway, the original 1975 Pompanette guts were in OK shape, just plywood screwed to an aluminum frame. The vinyl material is simply stapled to the plywood. If you carefully remove the staples you can remove the old vinyl covers and cut the panels apart to use as a template on the new material (the original seams where heat sealed). Add a 1/2" on the seamed edges so you can sew. Just add piping between the seam at this point. My existing foam was in pretty good shape, they wrapped the foam in a thin sheet of plastic that actually held up pretty well over 35+ years. The seat covers and backrest would be the same gig, mine were in decent enough shape that I left then alone. Sure you know it, but sailrite.com has all the goodies. Short and skinny, you could have them reupholstered and refinished like Tim suggested.