Well... along with DIY cabinets the cushions may very well end up also being DIY. I have the sewing machine (a Sailrite that is tough enough to make sails) but not much in the way of skill with it. The backrest idea might just work, though I was hoping to make cushions that are not flat. Our boat cushions (we had them made) have a 2 part back so they look more like a home couch than a single piece of foam. Below is what I would like to make (not the leather, the design, this is not our boat), but may not have the skill (this is likely).