The upgraded seats for the MB look like they should be comfortable but we found them not to be. The seat was too flat and not supporting and the same with the back piece - no lumbar support. Further, the ultra leather seats were stretching out. After the 3,000 plus miles from Washington state to Florida, we decided to do something about it. We went to an upholstery shop and had an insert put in of real leather and some knee and back bolsters padding added in. We are really pleased with the results.