Polyester dacron batting can be purchased from an upholstery supplier, or you can get quilt batting at the fabric store which isn't quite as thick. Dacron provides a friction barrier between fabric and foam and provides a nice foundation for the fabric. Begin stapling at the center top, right at the edge. Don't roll the dacron over to the back side. Stop 4" before each corner. Move out from center on each side, pulling and stapling. If you lift up the top layer and staple underneath, you'll avoid the dreaded staple dimples. Shelly Miller Leer