Vehicular seat and method for making the same

To provide a vehicular seat, in particular a watercraft seat, and a method for making the same in order to achieve a favorable riding comfort, reduce the number of work processes involved, and reduce a manufacturing cost even by foaming a first cushion member of urethane on a second cushion member of a thermoplastic elastomer to make an integrated assembly of the first cushion member of urethane and the second cushion member, the seat (10) comprises a first cushion member (41) formed of urethane and covered with a seat skin (40) and a second cushion member (42) formed of a thermoplastic elastomer and disposed between the first cushion member (41) and a bottom plate (43) with a covering sheet (44) disposed between the first cushion member (41) and the second cushion member (42).