If you use hog rings, the wire rings will cut thru as you press them with the hog pliers. But if you use zip-ties then you will have to punch/poke a hole right behind the plastic strip so you can insert the zip-ties. I used the tip of a small knife and poked a nice cut the size of the zip-tie. Be careful to not over cut more than you need. A small ice pick would do too.
As for the head rest it's the same. Once you place the cover feel for the two holes and then punch a hole thru it. I used an ice pick then I carefully increased the holes with a small but very sharp scissors. Nothing fancy. Just enough for the head rest posts guides to go thru. Just make certain you find the right spots. I know it felt weird to cut a nice piece of work.
Now the hardest cut would be for the seat belt attachment on the side. "Only if you are using NA8 seat belts". If you use NA6 then no need to cut out. It's a small metal tongue that has a screw hole found on the side of the bottom part of the seat. I found it a tricky as these pieces are bent (like "Y) so first I placed the bottom cover with out tying them up then I pencil mark the spots where I need to cut (about half an inch cut). Then I first inserted the side where the cuts are thru the tongues as these pieces protrudes out. Only then I fully placed the cover. Now, you have to take time and use some kind of heat (I used hair dryer)to make sure that the leather cover is warm (professionals uses steam) so you can stretch it over the seat. It's a little challenging so "TAKE YOUR TIME". Also warm up the foam as this will make it easier to press down. Again it is not a one motion move as you will tear the leather or the stitches so do not rush. Once you encounter tight spots leave the cover on that position and warm up that tight spot and also the other side that had already been placed. Here is the pic of it installed. Also, look at the small spot that I over stretched without properly warming the leather so heed my warning. I learned very quickly as there are several tight spots. This the sign of a properly fitted kit. So thank you Khalid. G/L