I wanted to share what I found to be an easy way to take a pan seat and upholster/pad it for a cheap solution and very professional look. What i did for mine was drill 1 inch spaced holes all around the pan. For the padding I used that sponge like mat material that you dry dishes on. It feels like a memory pad. I did three layers to provide enough of a comfort boost and maintain the low profile of the seat I was going for.

After drilling the holes evenly all around the pan, i sprayed it down with adhesive and applied the padding. I cut the padding all around the seat to form. Next, i tore up an old leather jacket i had and cut a nice piece out of the back. I used matte black tiny screws to reinforce the leather through the drilled holes. i used a pair of flat type bolts in the middle for additional reinforcement and also to mount the seat to the plate i made on the bike. the reinforcement screws stick out of the back so I'm either going to grind them down or stick rubber bushings on the ends. after going around the perimeter of the seat with the screws, i took the excess leather and pulled it around the back and over the screws which are protruding out of the backside of the seat. the provided a nice clean pulled leather wrap around the edges of the seat.

In the first picture you can see the chrome self tapping screws i was originally going to use but then switched to the matte black screws. The chrome was just a little to flashy.

I posted a few pics below. Thought this may help some of you save some money.