Getting in and out of the 2007 GMC Yukon's rear seat is easy thanks to side steps and proper assist grips. Once aboard, occupants find second-row comfort that's as good as it gets in an SUV thanks to well-padded reclining captain's chairs and sufficient knee, foot and legroom. Add in the folding inboard armrests and adjustable overhead air vents, and the only thing more comfortable is your favorite recliner. Access to the third-row seating wasn't overlooked, either, thanks to manual or power folding second-row chairs that leave decent space for crawling into the third row. Third row headroom is limited but knee and foot room are ample for those of average height.