hey jim, i used new foam from msa when i restored my seats and the base foam is definitely a little taller than what was in previously. not sure if the new foam is the oem height and my original was just way worn down or what, but it's a little too tall for my tastes and i'm betting you'd be unhappy as it comes. simple solution is to just shave some off prior to installing. i would shave it off the bottom to ensure you keep the seat profile and the new leather fits correctly. when you install the seat covers, the edges are long and you pull them around the frames until tight and fasten with hog rings - easy, and it will compensate for any changes in the foam's overall height. just shave off 1/2" at a time and do a quick test fit until you hit the right dimension. i would definitely go this route vs. re-using old foam under new leather - the old foam in mine was really falling apart and was clearly done for. another thing i can't recommend enough is to install a seat heater kit while you're at it. i picked up a set off ebay for $50 new - includes the 2-level switches (low and high heat), relays and 2 seats (base and back) and it is a total joy on cold mornings!! i've got a thread on here somewhere showing the install - i mounted the two rocker switches in the console just ahead of the ashtray and they look very subtle completely oem.