Our guild make wheelchair quillows and used this pattern which worked really well and was especially appreciated in our Canadian winters as the fitted bottom kept the user's feet warm. It wouldn't work well for anyone wanting to put their feet down to push their chair along.
www.orgsites.com/ok/kiamichiquiltguild/<wbr>WheelchairQuillow.pdf
Wheelchair Quillow Designed, printed and distributed by the Valley Piecemakers Quilt Guild. All proceeds are dedicated to community projects.