They’re made pretty much like rolled, and pleated, upholstery is done. Two layers of thin leather make up the pleated panels. They are sewn together around the edges, and along the pleat lines, then the tubes formed are filled with some type of padding material. If you cover the tops of the pleats with a flap that folds toward the inside, instead of sewing them up, you could fill the pleats with patching material, and or tow.
Hungry Horse