I can't be 100% sure with the 107 SL but I have replaced my early SLC seats with those of a later 380SLC (later style head rest). The originals in my 350SLC were MB-tex with cloth inserts and were in poor condition. When I saw those from a 380SLC that were in the correct colour and MB-tex all over advertised at a good price, I snapped them up. They bolted straight in.
107.023: 350SLC, 3-speed auto, icon gold, parchment MBtex (sold 2012 after 29 years ownership).
107.026: 500SLC, 4-speed auto, thistle green, green velour.
124.090: 300TE, 4-speed auto, arctic white, cream-beige MBtex.
201.028: 190E 2.3 Sportline, 5-speed manual, arctic white, blue leather.
201.028: 190E 2.3, 4-speed auto, blue-black, grey MBtex.
201.034: 190E 2.3-16, 5-speed manual, blue-black, black leather.