This was easy and cheap. The leather cover came from UK, bought it through eBay. Took 6 days to get here.
For the foam, I ended up finding padded memory foam floor mats at Walmart for $9. They were perfect consistency and easy to cut.
I've got to redo the stables and flex out some areas (in pic see right bottom, its doubled over gotta cut the leather a little) but for now it's good.
Took me an hr.