Comfort And Style. When Youre Looking For A Quality Replacement Seat Go With A Smittybilt. Each Seat Is Manufactured To The Exact Specifications Oes Require And Features Poured Foam Which Provides The Proper Density Needed In Key Areas Of The Seat. All Smittybilt Seats Are Manufactured From A Tubular Frame And Then Powdercoated For A Long Life. The Trim Cover Is The Toughest In The Industry And Is Available In A Variety Of Colors To Complement Your Jeep. If Youre Looking For A High Quality And Very Comfortable Seat, Then Look To Smittybilt.