I dry brushed it in gray, distressed it, and sealed it with wax. For the seat, I had a leftover gray curtain so to me that was free fabric! I laid it down first to cover the yellow seat and cut another random lace curtain I had (I don't seriously have a bunch of random curtains but when you own a shop, you do have a bit of random things lying around) and placed it over the gray.
I'm more practical than patient so I just sorta folded over the fabric and go to town with my staple gun. A true upholster would definitely not approve but I think it turned out great. It's going in my office as my desk chair and I just love how it turned out!