There are lots of good arguments for replacing the seats in a TR6 with those from a Mazda Miata or similar more modern design. New foam and covers are expensive, and upholstery is difficult to get perfect. But the seats in a '69 are unique, the only year they were used, so i thought it was worth trying to rebuild mine rather than replace. Although they don't recline like later seats, i like the high back and the tilting headrest, and i figured that with the correct padding back in them they should be pretty comfortable too.
This is what i started with: