Onto the chair "pillow" now. Create a Box (Length=28; Width=36; Height=3; Length Segs=4; Width Segs=5; Height Segs=3) then move and rotate it until it stands on the frame like you see in the picture. Convert the Box to an Editable Poly (Right-Click > Convert to > Convert to Editable Poly).
Enter the Edge Geometry Mode and select 2 parallel edges on the side face of the Box. Hit Loop and then, while holding down the Ctrl key, select Polygon Geometry Mode. Then click on Shrink.
Scale these polygons down a little (with the Reference Coordinate System to Local).
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