Thanks for the compliments fellas! I'll post another update when things progress.
I did make a trip to the local surplus store yesterday and found a real treasure. It is a military surplus "Mustang life raft container" strapped on like a parachute. I beleive these were worn by rotary wing pilots flying Helo's such as the Sea King, although I am not 100% positive... anyway there is no life raft, however where the life raft used to be there is a nice big compartment perfect for stuffing with foam. This looks for my purposes like a parachute and is going to be my back rest. Cost $14 dollars.

Now to find/make something a seat cushion.
