If you decide to go the easy route and want a set of 300SD seat frames, I've got two sitting in the 82 300SD parts car. I'll be happy to sell you one cheap as the seat is not "hot". The other seat is in pretty decent shape.

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daw_two
Germantown, TN

Links:
Sold last car --- 05/2012 1984 300D Light Ivory, Red interior
No longer selling Cluster Needles Paint
No longer selling New Old Stock (NOS) parts

Past:
3/2008 1986 300SDL "Coda"
04/2010 1965 190D(c) "Ben"
& many more