If they are both cloth, they are both cloth!
Some GSR's came with 'leather' door panels. but, they weren't really leather- they are plastic.
If you want to recover them in leather I'll sell you the leather you need to do it with. The rest is up to you.
Generally I get about $40 a skin. one skin is enough to do two door panels and have LOTS left over for a shift boot or something...
I can get them in just about any color you can imagine, even gold foil (which looks really nice in a mugen themed car by the way...)