*** STEP ELEVEN ***
Just like the bottom cushion, cut off the foam from the middle part of the seat.
*** STEP TWELVE ***
Once all the foam is cut out, slip the cloth cover back over the foam.
Reattach the springs that holds the cloth cover tight against the cushion.
Pull zipper down and reattach the bottom clip.
Next, put the bottom cushion back together.
Pull to the cloth cover back over the foam and reattach the numerous clips.
Recall the metal bar across the middle section of the cushion. Before, it was molded into the foam and was held in place there.

Since all the foam was cut away from the bar, it has to be tied down.
I use zipped ties to hold it in place.
NOTE: Do not tighten the zip ties too much because it will make the cloth cover look sloppy.
Recall the metal rings that was holding the clips in place.
To reattach the clips, zipties can be used in place of the metal clips that were cut off.
Finish everything off to putting the bottom cushion back on the metal frame and bolting down.
To reinstall the adjusting wheel, place the clip on the plastic wheel. Then reinstall the wheel back on the shaft. The clip will snap in place once the wheel is fully pushed down.
Reinstall the adjusting handle by pushing it back on to the metal rod.
This is what the seat will look like when everything is done.
Sure it doesn't look like much, but the magic is when it's sat in.
Bolt the seat back on the car.
Don't forget to reattach the seat belt wiring harness.
Some final words:
I got this idea from a few tips from the Miata owners.
My friend and I did the same mod to his Miata and it gave fantastic results.
The same was done to my friend's Civic 92 hatch seats.
After doing this to my Prelude, I wonder why I didn't do this ages ago.
I have tons of support and feel like the seat is huging me.
I found myself being able to control the car better since I do not have to struggle to hold my body in the seat.
Usually, I find myself using my arms to support myself. Unfortunately, this stiffens up my arms and I cannot steer as smoothly. NOW, since the seat is much more supportive, I can relax my arms and steer much more relaxed and smoothly.
Lastly, I gain some MUCH NEEDED headroom. I no longer have to tilt my head to the side into the sunroof.
I can sit straight and normally.
Heck, I can probably wear a helmet now.
Sometimes I jump into the un-modded passenger seat to remind myself of what it was like stock and wonder how I ever was able to live with that.
There only a few draw backs to the mod.
Firstly, it's a little harder to get in and out of the car. I pretty much fall into the seat when I'm getting into the car.
Secondly, I can feel my thick wallet in my rear pocket.
Sometimes, I can feel the seat springs when I hit a bump on the road. It's not too bad, but it is noticeable. I guess I need a bigger butt. HAHA!!
Thirdly, everything must be adjusted. It's like getting into a new car.
So, it took me a few days to get use to everything. Mirrors, steering wheel, and shifting motion all had to be adjusted.
And usually my left elbow is straight when I have it lending out the window. Now it's tilted upwards as if I'm sitting in a S2000.... which I guess is cool.
Overall ---- it's a GREAT MOD!!
And it's FREEEEEEE