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The second video is pretty close to how I’ve done them in the past. Basically you:
1. Cut or grind to get a good substrate to attach to. The exposed urethane foam will be crumbly. The crumbly stuff has to come out.
2. Use the low expansion, (door and window), spray foam from the hardware store to fill the voids. The guy in the second video went overboard, and did way to much at one time which resulted in big bubbles. Take your time, the urethane sticks really well to itself, and it is easy to add a bit at a time to get the depth you need.
3. You then use any upholstery fabric or vinyl, to make your cover. If you use vinyl, you can help it flow into shape with a heat gun on low.
If you are having your seats reupholstered, do the dash and door panels to match. If you do the foam work, and give the dash pad to the upholsterer they can do a really good job of putting the cover on the dash pad. They are usually pretty experienced at shaping the vinyl.