Seats are '93 Legacy LS Wagon, fully adjustable. Aftermarket heated seat elements are installed in both front seats, switches are included...however, I lost one section of wire harness, you'll have to make a duplicate of the other seat (simple, 2 wires) to complete it.
Rear seats do not have headrests, as the Forester is a 3-piece setup, I did not cut the leather for the fixtures, but if you want to use your headrests, it's a simple operation to open up the mount points with a razor and snap in your plastic trim parts.
...and, oh yeah, they smell delicious!

Asking $250 for the set. Located in Queens, New York. Pick-up is preferred, I'd rather not ship, but if you really need to, I can send the set on Forward Air to a depot close to where you live. Delivery within a limited area is a possibility.

