I'm refurbing a pair back into Lotus White at the moment.
I'll post some pictures as I go on to a new thread. Although the seats are already dismantled so it will only be the leather restoration itself.
I reckon I spent 40, maybe even 50 hours on Andy's seats. Although I will probably do the next pair in more like 20.
The leather restoration is enjoyable, if time consuming. But getting the hog rings off and on is as bad as most people say it is. And I wouldn't even bother trying to put them back without proper hog ring pliers (and new hog rings).
This is Sport seats of course - to create the 5 'pulled in' seams and hence the separate raised pads. I'm not sure non-Sport seats have hog rings. You might be lucky and your seat bolsters and heat pads don't need repair, hence don't need the covers removing. But don't bank on it.
The other thing to bear in mind is having somewhere warm and dust free to do it. Which at this time of year in particular might mean in your house. So bearing in mind how long it all takes, expect to have seats sat around in bits for a few weeks unless you go hard at it.
You also need to invest in quite a bit of lotions and potions and kit. I reckon the seats consumed £60 of dyes and other chemicals. But of course you will need to spend more than that as you have to buy the stuff in certain sizes. Maybe more like £100 as ordered.
Plus I had to spend £250 on tools (airbrush & compressor plus supplies of foam and odds & ends) that will last over multiple jobs. That part of the spend is only viable if I amortise it over 5 pairs of seats, ie at £50 each.
And not all leather is salvageable. I wouldn't repair a section if I can't make it invisible. The upper driver's bolster (2 sections) had to be replaced on Andy's seats and it's a b*gger of a job to find matching leather, not mention a decent upholsterer who doesn't charge a fortune. And forget it if you need to replace Chameleon or Oregon leather unless you have donor seats. Sure you can physically close a whole or tear. But if it's on a seam you will loose the stitching under the filler. And/or you will lose the grain under the filler.