yes, I just did this 2 days ago on my 300sd and you have to remove the plastic clip on the trasmission hump (back seat foot area) there is a 10mm bolt under that that needs to be removed.

Also, the wiring harness is much easier to remove when the front of the seat is in the up position, and the seat is as far back as possible.

After I removed my seat, I stuffed it with pool noodles. For $.50 I got a brand new feeling seat!