Compared to most cars on the planet, the Lexus LS 460L’s front seats are comfortable. Compared to an Audi A8, BMW 7 Series, or Mercedes-Benz S-Class, they need work. The driver sits too low even with the seat raised to the highest setting, and the side bolsters don’t provide enough support. Our test car included heating and cooling, but no massage feature. I also thought the center armrest height was a bit too high, aggravating my damaged right rotator cuff. The upper door panels are too hard, too. The heated steering wheel feature, however, is nice for colder climates.