I am now done with all the cushions. (except for the hard dingy).

Cockpit cushions are made from scratch, all new.  The foam is NOT a closed cell foam.  I did that once for my boat and regretted it.  Yes, the are nice to not absorb water and you cal throw them in the water for fun, but they were not nice to sit on.  They got hot!    So these are made with an outdoor cushion foam that drains fast and is anti-mildew.  2" thick.

Covered with Olefin, a synthetic material, that is made for outdoor furniture.  That back has a netting material to allow for quick drain and ventilation.  With a Bimini and Dodger on all the time, the cockpit should usually be a dry place.

The "Helmsman" cushion is for sitting on when driving the helm.  You need the few extra inches to see over the boat.  It is 7 inches tall.  5 inches of Closed cell foam (old life jackets cut up), and then 2 inches of the same cockpit foam on top.

Only 2 of the 3 cushions shown.  The cat is always trying out the latest "perch" to attack from.