Wouldn't be easy!! You would have to purchase the parts that would be needed separately. MB doesn't offer a kit.
UNLESS you found one at the local junk yard & could get all of the parts that would be needed.
Possibly an aftermarket heated seat pad would help.
MERCEDES Benz Master Guild Technician (6 TIMES)
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190E 2.3 16V ITS SCCA race car (sold)
1986 190E 2.3 16V 2.5 (sold)