Carson Tops are a low, deeply padded soft top for convertibles. This car styling design was invented by Bob Houser in 1935 whilst working for Amos Carson at the Carson Top Company.
The Los Angeles based company continued to manufacture the tops through the fifties and sixties. Nowadays they are still used widely on Customs and Hot Rods but are either owner built or farmed out to specialist builders and upholsterers.
It's rumoured that the very first Carson top was built for a Ford Model A convertible.