We created new cushions for Waterborn and I'm very happy with them.
We kept the V-Berth and Quarter berth with a center split. But made both sets full length. We also kept the settee cushions full length as well, instead of being 3 separate cushions. We also kept the backs full length and used 1" Lux-R foam. They sort of sag a little in the middle, but I can live with that.
Instead of just using 5" foam, we used 3" Lux-R foam as the base and 2" memory foam on the top. This means you still get the harder support when sitting on them, but a little softer feel when laying on them for sleep.
We covered them with Ultraleather and used a breathable mesh for the bottom of the cushions. They've been on the boat for 2 years in the South Carolina and are easy to clean and have shown no signs of mildew.
I thought I had more pictures, but can't find them right now:
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