After playing with backbands for a while, I was getting a bit dismayed. Then I bought a Bestie Bay Recluse. The seat is a simple affair of foam layers glued to the hull. The backrest is a curved foam block glued to the bulkhead. It looks ridiculously simple, but it's incredible comfortable. I recently yanked the 'glass seat out of my Silhouette and built up something similar, and it's great! It probably took me at least as long as carving one from 3" foam would have, but the thinner stuff (1/2") is easier to find and a lot cheaper to use, since you're not paying for a lot of foam that ends up as shavings in the trash can.

The real beauty of a minicell seat is that you can add or remove material until the shape is just right.