grmamrtha1, thank you so much for that link to the tutorial. AnitaSt did a fabulous job on the tutorial. I've printed it out & will use that as my guide.
coopah, I made one out of a couple of large towels for a recliner we once had years ago & it worked really well. It was just a "hit & miss" put together but he used it for years. Then we gave the recliner to DD & DSIL and they are still using the towel cover.