Im a big fan of upholstery shops OR buying complete seats
For about $250 a front seat
I can get all new upholstery, the way I want, and they put in all new foam and fix springs and stuff while in there.
$399 + delivery from LRS is great if you want the most original look, and it does include the back, but your foam will still be original unless you change it, you will need to install this yourself, and you will need to fix the springs too.
Another route is to look for perfect seats ready to go. They are out there. I am selling a cherry-pie (like less than 20K on them) set of Black tweed sport seats so I can generate the cash to have my original LX seats re-upholstered. Normally I would keep the Black seats but I want to keep my car original which is why I want to put the original seats back in.
There are perfect seats out there (like mine if you look and are patient) that you can simply bolt in and go.