Upholstery fabric can be expensive! So I had to get creative as to where I can find some quality fabric on the cheap!! I found this “burlap looking” fabric at Target in the drapery section! This is actually a panel of drapes. Looks like burlap, but without the “itchy-ness” of burlap! Cotton is the actual material. Washable and easy to handle while applying to the seat cover.