Then I sewed the towel (...yeah no seam allowance, but I did cut the main fabric with a seam allowance) onto the wrong side of the fabric, this is the bottom.
The OTHER half of the cushion got the quilting. I cut it just to the approximate size so I had plenty of room for some scrunching when I machine quilted it (REALLY, REALLY don't like machine quilting). For the quilting, I took my ruler and measured 2 inches between each line-lengthwise and widthwise.
After both pieces were done, I sewed on the elastic...the wrong way.. Yeah yeah, I blame it pregnancy brain.. Just make sure your elastic goes towards the inside of the fabric, not like I did DON'T point it out.. it's a pain to undo and fix.
After getting the elastic on, I pinned to two pieces, wrong sides together and sewed except for the straight edge to it would be easy to turn around.. See you you can see the elastic? You shouldn't see the elastic.