To get perfect corners when re-covering a chair seat, first lay the fabric upside down and place the batting on top, with the seat on top of all. At one corner, bring the fabric and batting up diagonally toward the board and staple in place a couple of times. Next, bring up one side and staple it to the board; repeat with the other side.Alternatively, you can trim the corners diagonally and fold up the sides, stapling in place.
Either way, you'll end up with neat, sharp corners!