The cowling will probably be aluminum with landau top padding.
The 2x4's temporary for spacing. It's clamped to a 1"x1" steel tube whch is part of a steering colum lowering arrangement. The cowling will be covered with landau tap foam (2-3 layers) and upholstered. There will be foot rests to each side of the cowling and a hinged panel below will carry auxiliary switches, etc.
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