Pulled a full length pc of tape along the center of the top of the seat. This is important as you need to hit the center of what I figure is a strip of mild strap iron about 1 1/2" wide x 1/8" thick on top of a 2"x4" standing on edge. Once I cut (super sharp razor knife) through the fabric (make about a 1" 'X'), the batting then the foam on top of the steel, I center-punched the steel to keep the drill lined-up.
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