In this writeup, when I talk about 10mm bolts, I mean the wrench size. Most of the bolts are actually 8 x 1.25.

I picked up a pair of Neon seats from the pick-n-pull for $30 each.  I think they came out of a '95, but am not sure (I didn't check the year). The covers were in good shape.

The outside seat back bolster on the driver's side had damaged foam.

Remove the cover from the outside seat back hinge by removing the 2 T20 torx bolts.

There are two 10mm bolts on the outside hinge. The lower attaches the rear of the seat bottom to the track assembly.

Remove the seat belt from the inside hinge with a T50 torx bit. The seat belt is not needed, as the Samurai belts are bolted to the floor. There are also two 10mm bolts on the inside hinge. The lower also attaches the rear of the seat bottom to the track on this side.
 

These pictures show the 10mm bolts removed on either side and the seat back loose.

There is a channel at the bottom of the seat back that can be un-clipped. The seat cover can be pulled up inside out to make foam repairs. I cut out the damaged foam and glued in a new piece using contact cement. Shaping is done with an electric carving knife.

Now let's look at the Neon seat bottom. There are two 10mm bolts in the bottom near the front. When these bolts are removed, the track assembly can be removed.

There are two triangle shaped brackets that will need to be removed from the Neon tracks. Note that they are riveted on the top.

The triangle brackets are also welded to the track at the rear on both the inside and outside brackets. The longer outside bracket is also welded on the side.

I center punched and drilled the rivets.

I used a cut off disc in an air angle grinder to get the welds.

Retain the triangle brackets. The rest of the Neon track assembly can be discarded.

I'll start with the Driver's seat. Remove the four 10mm bolts and remove the two tracks.

Note on the Neon seat bottom that there are only two holes. The hole spacing on the Samurai and Neon seat bottoms are both the same, 15 3/16".

Attach the two Samurai tracks to the bottom of the Neon seat at the front. You can use the Samurai hardware.