One of the bonuses of living in a metropolis is plenty of foam options - fashion district, sailing shops, upholsterers, etc.
I picked some dense foam from an outdoor sports store for kayaks and used this as a base. Filled in the holes, levelled in all out, and some nose height and tail 'lip'.
Used the leftover bits from the old seat that were not rotted, to give a final shape. And found some soft stuff at a textile shop to smooth my awful handiwork, gaps and all.
Before gluing down the cover, I put down a garbage bag over it all. This should help keep it somewhat drier.
The foam was messy to shape!! That rasp, SurForm(i think) was a godsend.