a few years ago I got these bar stools for a really good deal at Walmart- I think they were around $9-11 each. And as well as being cheap in price, they were somewhat cheap where the seat was concerned.
After about a year my kids had picked at or tore up the cheap Pleather seat cover, so I took the seat apart and recovered it.
For the past few months they have been needing to be recovered again.  Partly because when I recovered them the first time I lost some of the screws somehow and the replacement screws were a bit too long thus over time poking thru the plastic covers.

It’s really easy to recover them!  And when I first did it I figured if I couldn’t recover them I was going to throw them away anyway so it couldn’t hurt!
Here’s today’s before picture, you can’t tell how torn up the plastic is on the red ones but they are!

First unscrew the top seat part to the stools.
using the top seat as a pattern- this time I cut out cardboard to use as padding (last time I used stuffing and it was just ok)  Then cut your fabric and plastic (can be purchased in the fabric department) about 2-3 inches bigger than the seat.
For my stools I used double stick tape to hold 3 strips of ribbon on the fabric

Place plastic on top of ribbon & fabric, then turn all upside down and place the cardboard in the middle, then the seat on top.  Trim the fabric and plastic to 2 inches around the seat.
Last time I used a staple gun to secure the fabric all the way around the seat, this time I used duct tape and honestly I think the tape worked better.  Start by doing the 4 opposite corners, then secure between them.  Be sure not to cover any holes to screw the seat onto the stool!

Once all the plastic and fabric is secure screw the seat onto the frame of the bar stool

And once it’s all put back together it looks like you have a brand new stool!  Below is my finished project!