ZOOZ custom seats materials will vary in texture, grip and wear. Just like a pair of jeans, any seat material will have different characteristics and feel. In general, we use marine grade vinyl which is waterproof, mold and mildew resistant, UV treated and can withstand extreme heat and cold. We use bonded UV polyester and nylon thread. All ZOOZ custom seats have 3 layers of foam. Comfort is subjective butt rest assured these feel as good or better than the standard seat.