The John Deere cover needs to go over the Winnie cover because it has the proper padding. The John Deere material is a one way design so all the tractors have to go in the right direction.
My niece saw this bumpy soft velour in blue used for a seat cover on etsy. I found it in brown at Hobby Lobby.
All the slots cut in for the belts. The edges finished with bias tape. I am thinking I will add some velcro the both the Winnie seat and the new cover so it stays where it's supposed to.
Now to finish the canopy. Then back to sewing bears!