Bear in mind that 914 seats, although targeting the American market, and mostly in the 70's, were doing so at a time before the current fasionability of "Relaxed Fit" trouser-wear. If you're accustomed to the fit of trucker-style "Long Haul Jeans" (Wider in the seat and thighs where it's needed most) you probably won't comfortably fit in or on 914 seats. The entire seat is only 15" wide, and the seat bottom pad is probably only 10" wide at the rear (pun intended). If you've been blessed with a wider posterior, you might suffer from "clenched crack syndrome", whereby the seat bolsters are tight enough to clench your (butt) cheeks together whenever you're sitting in the seat, cutting off air in or out. Now that we've settled that (not ANOTHER pun!!!), here's "the rest of the story":
Both Tweeks and Automotion had seat cover kits as recently as their last catalogs. Unfortunately, the colour selection for 914's isn't especially impressive (remember, these cars were made during the 70's when dirt brown was considered a designer colour).
The good news is that those particular seats are super easy to re-upholster, and local auto trim folks usually don't charge an arm and a leg if they see one or more seats to give you an estimate - I've seen vinyl quotes of $300 USD and under for two, and $500 - $600 for leather, here in New England from some of the best stitchers.
I've had a few too many auto/bike accidents in the past so I kept the high backs on my seats and simply took the tonneau to a stitcher to put pockets in it for the seat backs. He matched the tonneau material and stitched it all up and it cost me about $130 USD - I thought that was pretty good, and they look as good as those seen on late model MGB's.
Gordon
One of the "Butt-Clenchin Speedstah Guys" from Rhode Island
(good thing I live in a small state)
P.S: for my rear (there we go again) hinges, I simply did the Home Depot thing and got a pair of 4" strap hinges for a door or gate, mounted one half on the floor and the other half to the seat sliders in such an orientation that the entire seat can pivot back as it reclines as a unit (since the seat back can't bend separately). I fastened them to the floor with 5/16" hardware and a stress plate beneath the floor to distribute the load, and to the sliders with 5/16" hardware and that was that. Mount the toothed recliner ratchet gizmo towards the front and you can get 3" - 4" of recliner "swing" depending on whether you have a roll bar interfering with the seat back top or not.
gn