i took out my driver seat by removing 2 star shaped nuts in the front, a star bolt on the rear right side and then, using a hand wrench, inserting it into the bottom of the rail to remove 2 standard nuts (actually quite easy)
once the seat was loose, i disconnected the main power junction and unclipped a yellow end from under the seat; now the seat could be removed
after that, i unclipped the 2 white plastic clips from each side underneath the seat; you have to thread the 4 clips attached to upholstery through a tight slot; when those are freed, remove the long black plastic clip from each other (buried between the back and the bottom of the seat); a long flat screwdriver would be useful to get things started
once this is removed, you can peel back both the bottom and the back; there is thin strips of velcro that must be pulled back; remove the old heater pad and carefully lay out the new one; make sure it is flat;
put the seat upholstery back in with the clips (the new seat heaters might come with new clips); try to get your seat fabric/leather as tight as possible; it might be hard to reinsert the white clips through the frame slit; try using an allen key that is angled at 90 degrees; you can use this to catch the plastic hook and pull it through the slot; be careful; i broke the plastic clip off the leather strip because i had used a flat screwdriver to push it through the slot
you may have to re-route the wiring a different way; make sure the vertical strips on the heater pad for the velcro seat backing are in the right place ( i couldn't route the wiring the way the old heater was because the wiring of the new pad was on the opposite side); make sure the sticky part of the heater pad is on the seat itself and not the fabric/leather
put the seat back and screw nuts back on; reattach the wiring before you do this
total cost was about $150 for both the back and the bottom pads and for shipping to canada (my dealer wanted $200 for ONE of the heater elements); it took about 3 hours to replace; it works great now!