This step went faster than I expected, mainly because I skipped half of it. I'll be installing car headrests, like John Slade and some others are doing, so I skipped most of the foam cutting called for in this step. I'm also deferring installation of the canopy hinges until they're actually required, so I can use the canopy as a placement jig and position them better than I could now. So, the only thing I actually did in this step was prepare the two pieces for the shoulder support, and install the wood inserts for the seat belt attach points. The head rests look very nice, although I haven't received them yet. They're from a 1996 Jaguar XJ6, and are a matched set of four. That should give me a consistent look when they're installed, without having to hunt around a junkyard. $50 isn't bad for four headrests.