What effectively removes cigarette smoke oder from vinyl/foam?

I received a used massage chair for Christmas and the previous owner quite obviously smoked like a chimney in her home. I’m replacing the face cradle cushion, but cannot afford to replace all of the cushions. I’ve been alternating between wiping it down with vinegar and leaving a baking soda paste on it for 24 hours and then wiping it down again. It is drawing some of the tar out. I was wondering if anyone has any other suggestions that may work? Any advice would be greatly appreciated. Thanks so much!

Shaving cream.

I know it sounds a little unusual, but try it just once and you will be amazed.

Lather some shaving cream onto the vinyl, then wipe away with a damp paper towel.

Shaving cream is nothing but whipped soap that rinses off easily. It will remove all traces of the smoke smell.

Shaving cream also works on leather.

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