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The helm seat is mostly made from scraps. I got another base made. I'll make another and probably use mahogany for the armrest. I'll use the best in the boat and put the other by the cooler.

The helm seat...
I have used a closed cell, flexible foam, which I have also used for flotation. It's pretty firm for a seat. But, the seat bottom will be removable and could be used as an emergency throw float (Not, to satisfy the USCG. But, if I need it throw it to me!)

Tank and Battery supports