These have been an easy money maker for me lately. The mats (heavy knothide, thick clefthoof leather, primal earth) cost about 40-50g and I've been selling 1-2 a day at 180-200g.

I have not tried the nethercleft (don't have the pattern on my LW) or either of the cobra versions (cobra scales are less common on the AH and primal air costs quite a bit more).