In between working on the seat and back. I found time to wrap webbing around the inside arms. This adds stability and strengthens the arms for the new layers that will be added to it.
A foam layer was added next, I cut two-piece for each side. One piece was for the arm (armrest height to the seat) and the wing section (area above armrest. This was stapled into place and trimmed to size. Cotton was use to fill in the gaps/dents where the two pieces meet. The cotton batting was the last layer to cover the arms and wings. The cotton batting was also wrapped beyond the blue foam and covered the wooden arm post in front.
As show for the seat and back muslin is used to hold all the layers together and makes a smooth surface to put the upholstery fabric over. After all this work, preparing the surface I finally can start putting on the good stuff. I am saving that for the next time.