Probably the most important thing to remember is that the driver's seat is different than the passenger seat so you can't mix up the matching seats covers.
Miata.net has the definitive word on installing seats and seat covers, unfortunately they only cover the 1990 to 1999 models.
Seats
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MAZDA MIATA SEATS CLOTH 99 01 02 03 04 05 BLACK MX5 |  |
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US $750.00 | 12h 46m |
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2008 Mazda Miata Mx 5 seats pairdriverpass black cloth airbags very clean | |
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US $528.08 | 1d 19h 29m |
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2009 Mazda Miata Mx 5 seats pairdriverpass black cloth airbags very clean | |
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US $529.09 | 1d 19h 30m |
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MAZDA MIATA SEATS CLOTH 99 2000 01 02 03 04 05 BLACK MX5 OEM | |
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US $750.00 | 3d 1h 9m |
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Seat Covers
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Mazda Miata 1990 1997 Coverking CR Grade Neoprene Ultra Custom Fit Seat Covers | |
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US $199.95 | 8d 5h 17m |
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MAZDA MIATA 1990 1998 SEAT COVERS BLACK | |
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US $57.00 | 10d 12h 12m |
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MAZDA MIATA 2001 2005 SEAT COVERS BLACK | |
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US $57.00 | 1d 15h |
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MAZDA MIATA VINYL 1990 91 92 93 94 08 CUSTOM SEAT COVER | |
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US $199.00 | 20d 11h 41m |
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