I am referring to my latest custom project as a 'Rear Seat Replacement', and not a 'Rear Seat Delete', simply because a 'Delete' is performed in an effort to save unnecessary weight. The 'Replacement' on the other hand....doesn't.
To make a long story quite short, creating this was an inexpensive way of upholstering my rear seat to match the newly acquired fronts, while allowing for a bit of extra storage space under the panel.
I purchased a length of ninyl to match the front seat and relayed it to a, well respected, local upholsterer.
I requested him to create a stitch pattern similar to that of my existing front seats. The result is nothing short of perfect.

Note: Pictures with flash, do not do this justice.