Basically its water resistant cardboard. The Impalas is painted and has a little foam and material added where it tucks under the rear seat. I could buy one already made but the shipping is horrible cause it is oversized. This upholstery guy had a piece to sell me. Awesome I don't know much about upholstery though I have hog ringed a few seat covers on. He builds them from scratch. I haven't seen his work other than a wave runner seat he had there. It looked good. Said he just finished a street rod dash seats trunk door panels carpet everything and all and charged the guy 7 grand.