Just do like the factory did and you will be fine. When I did my seats in my 65 the horse hair was just fine after 40 + years....it doesn't break down and distort like foam does.
I agree with using t ...
Sorry for the mistake. I failed to notice that you were looking for cloth seats. TMI makes vinyl replacements like this:
https://www.thesamba.com/vw/gallery/pix/1053606.jpg
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