well ive been driving my samurai every day since 3 years ago and it started out with stock seats that were that crummy plastic leather type. they were very uncomfortable. what i did was find some 240sx seats from the junkyard. they have a low profile so they didnt raise too much. i took some 1" square stock and cut out the lengths of the width of the seat brackets and then from there i drilled holes in the inch stock and mounted them in a up and down bolt pattern, using the new seats and the stock brackets to fit the odd shape of the floor. these seats are very comfortable and i love the fact that i can crank down the lumbar sides so when im riding the trails i can almost strap myself in the seat. i drove with the stock steering wheel for a while and it was big and sometimes hard to fit my legs under. so i went to the parts store and got a grant gt steering wheel and now it is great.

now wiht the back seats. i have been wondering the same thing thinking about the plastic racing seats. but i dont wanna buy them until i know they will fit. if you find any more about the back seat could you reply to this post. sorry i had no help for the back seats