Nowadays a 3d printer is so handy. Also for upholstery. We have made a 3d drawing for the corners of this cushion cover that you can download for free. With the STL file you can go to your local 3d print shop.
First watch the video how to make such a cushion with pleated corners. They also call it Turkish or butterfly corners. And of course how to use the template. The video has subtitles.