If you are a capable DIYer and have patience this isn't too bad of a job. I just replaced the leather and transferred the seat heater into the replacement leather, without a hitch. Thanks for the "push" Mark Cummings
It will be easiest to simply remove the seat from the vehicle. Four bolts hold the seat to the floor, a fifth for the seat belt latch track (all 10mm) and a couple electrical connections and the seat lifts right out. The complete assembly isn't too heay but is awkward, be careful not to damage the rear seat. I found it easier to remove the front seat through the rear door on the SEL, the extra room I guess.
Once the seat is out you'll remove the seat back, four bolts (13mm) and two more electrical connections. The seat back bolts are concealed under the plastic covers at the corners. Be careful removing these as they will be brittle with age. Once the seat back is off you have to remove the seat cushion upholstery. I found it easiest to set the seat on the floor and lay down on it, this compresses the springs and provides the needed slack to remove the upholstery from it's track.
When the upholstery is loose from the track, you will remove it and the seat pad, as a unit from the springs. The hard part will be removing the seat box from the motorized track. There are three screws on each side hold the two together. The one in the middle is the hardest to access. The job is easier on manual adjustment seats, but you might be able to use a long set of jumper wires to power the motors while out of the car. I used jumper wires to operate the head rest while the seats were out of the car. I didn't remove the boxes from the tracks, so I can't help further.
'73 280SEL 4.5 (9/72)- RIP
Only 8,173 units built from 5/71 thru 11/72
'02 CLK320 Cabriolet - wifey's mid-life crisis
2012 VW Jetta Sportwagon TDI...at least its a diesel
Non illegitemae carborundum.