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The seat heaters work in warmer conditions (above freezing) so it's probably not the fuses. I'll bring it in this week.I had the same problem but it ended up being an unplugged fuse under the driver's seat. The probablity of having both passenger & driver seat fuses unplugged is unlikely, but it can happen. I'd try there first.
Best case scenario: both seats have unplugged fuses.
Worst case scenario: heating element is defective and needs to be replaced (should be under warranty though).