Step 1: Cut a layer of upholstery foam and add to top of window seat board 
Steps 2 and 3: Add layer of batting over upholstery foam. Using a staple gun, staple the fabric to the front.
Step 4: Flip the fabric over the soft layers, pull and tuck edges under at the open edge of the fabric and fasten to the window seat board using upholstery tacks with round heads.
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