Ben,

I recently carved a couple of minicell seats for a double I am finally finishing up. I had excellent luck cutting the rectangles with a hand saw - fast and accurate. As for carving the concavities - I've tried everything mentioned on this board except a grinder. In my experience, no matter what you use - you have to take it slow and careful. Everything I have done to expedite things has cost me in the end. I think dragon skin and sand paper have been the most useful methods. At least the foam dust isn't sprayed as far and hard.

I find sitting in minicell seats to much preferable to carving them.

Enjoy,
PC