Start with this (this is actually the drivers seat but you get the idea).
Remove the vinyl then strip of the foam.
I'll give it a coat of black enamel tonight ready for the foam when we pick it up this week.
We spent a few hours attempting to get the rear seat back foamed up and finished but now realise that we need to put a bit more thought (and foam) into the contouring of the seat. I'll try to get some action shots as we do it.