The Deluxe Ultra High-Back Seat (120002BK) is constructed from an integral polyurethane cover and high-density foam around a steel frame for maximum support and comfortable ride. It features a waterproof design and an extended back rest up to 20". Additionally, it comes prefitted with polymer, fold-down armrests and slides. It also uses a universal mounting pattern to ensure this seat is a perfect fit for most lawn and garden vehicles, as well as most industrial applications.