More progress tonight ... half way there!!
Not the best of my work, but function over form right? haha!!!
I didn't bother gluing or double side taping the fabric down as I wasn't too sure how well it would turn out, so wanted to make sure it was reversible.
My sewing machine's stitch spacing was a little odd so I ended up changing the stitching to suit ... looks okay-ish. If I did this again, I probably wouldn't bother with the M stitching (pain in the backside to do and it isn't that easy to pull tight - I'd do the "X" stitching method with two lines, much tighter and better looking).