Kind of late to the party as most companies (JConcepts and Pro-Line) will be releasing pre-fab versions in the next few weeks (so I have been told). But here is how I made my own out of old 8th scale foams.
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Step 1: Bust out 8th scale foam
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Step 2: Cut foam on a 45 degree angle using sharp scissors. The 45 degree angle helps mask any hard spots. The 3M glue dries with a soft seam (well at least way softer than using CA)
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Step 3: Figure out how much to cut off (through some trial and error I found a good length and marked it on my super pimp quartz set up board :P)
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Step 4: Match up a 45 degree cut at the desired length and cut.
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Step 5: Check fit of cut.
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Step 6: Ideally use 3M 74 Fast Foam Adhesive (I ran out so had to use 3M 77). Shake the crap out of it.
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Step 7: Spray both sides for maximum hold.
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Step 8: Align ends and hold in place for a minute for the glue to tack up.
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Step 9: I throw mine in the inside of a packaging tape roll. This will hold it's form and keep pressure on the joint until the glue dries. I found it better than using elastics or tape.
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Step 10: Check bond after glue dries. Mount 'em up!