If a girlfriend makes any comments about how a guy spends his money, she's obviously thinking that guy is already her husband! Just a word to the wise
Now to answer the question at hand...
I'd take the car to a couple of upholstery shops and ask them to offer suggestions for repairs and the costs involved. I recommend more than one because I've not had the best luck with the one near my home... they wanted to redo both seats in leather for $1300 instead of do any repairs for me. So I bought two very nice seats off eBay for $700 out of a Carrera (not a cabriolet) and bolted them in. They're even heated and fully electric!
Often, buying seats out of a 996 is cheaper than repairs or panel replacement if you don't have to pay gobs of money for shipping. There are a lots of 996's and boxsters for that matter that are being gutted right now for track use.