Below are instructions on making a pleated back squab or cushion for a carriage. To get the size of the squab, the part that has to be lilled should be loosely fitted with canvas; carefully mark round it to get the exact shape and size. This canvas is then laid on the bench, and the positions of the tufts and pleats are set out. To get the fulness for the pleating and stuffing, make elevations of the finished squab. From this drawing measure with the tape the amount of fulness required, and cut the material accordingly. If cloth is used, the pleats, after being marked out from the canvas, are ironed to give them form; if morocco is employed, the pleats are folded with the faces together and hammered on the lap or Hat iron. When all the pleats are formed, the holes for the tufts are punched through the two thicknesses. Various methods are employed in making up the squabs. They are sometimes made on a frame; at others they are made on stout canvas and fixed to the bench; and sometimes the front is tacked to the back, and partly stuffed before the tufts are put in.

Whichever method is adopted, be careful to keep a uniform fulness between the pleats and to get them to line flat and true.