I'm not sure that what I have to offer would be called a "modification". However, I do have a simple, and perhaps unique, custom made helm seat that works quite well for our day sailing and short cruises on the inland waters of North Carolina. As you can see, it is made from a store-bought cooler with a cushion made to match my cockpit cushions. The cushion is held in place by snaps and is never removed -- I'm not sure if the snaps would remain bedded for long if it were unsnapped frequently. I have been using this seat for about five years now and it has held up fine. We keep the seat ashore as we typically use it to transport sandwich material, drinks and ice to the boat. The

wheels make it very handy for that. I selected a cooler size that