My initial plan was to go with the "lightweight" theme and transfer the covers from the Spec B seats to my non-powered seats. I disassembled both completely to find out I had wasted my time because back seat recliner hinge will not switch over. The covers are similar and the back cover should swap over no problem, but the bottom cushion is different. It will fit, and somebody has done it before with minimal modification. The only problem is, the non-power passenger seat lacks lumbar support, where the power Spec B seat doesn't. That will leave a nice hole in the side of the seat, or a lumbar lever that doesn't work. My goal is to have this swap work perfectly and appear to have no modifications.
The driver seat had no problems. We had to modify the wiring very slightly and there are two wires leftover. The power seat works, the memory function works, the seat belt detection works, the heated seats work. Everything plugged right in except for the power for the seat motors. We spliced the power wires together, the two extra smaller wires from the same plug weren't used, but everything still worked right.
The passenger seat is a joke. There is no completely flawless way to do this. The occupant detection system is completely different. The '05 uses 4 massive sensors at each corner. The '07 uses a plastic liquid-filled pad that covers the seat and the seat frames for both are completely different. We tried to transfer over the '05 sensors to the '07 seat, but it's impossible to get it to work. The wiring is completely different, too. So, we swapped over the occupant detector computer without the sensors so we could at least plug in the seat belt detector. Otherwise, you will have a constant chime for the passenger. So my seat works and fits now, but the occupant detection system doesn't work, and there is an airbag light on.
The best way to do this, functionally, is swap the bottom frame and sensor goodies from an '05 power seat and fit the '07 cover on. It will take slight cutting of the cover, but once it's on and has the side covers on, you won't be able to notice. This is my next step.
Power for passenger seat bolts right in.
Seat heaters hook right up.
Seat belt connector is different. We cut off the connector and spliced on the old one to connector to the original occupant detector box.
Seat belt for the passenger side is different. Some guys swapped over the seat belt assembly from the '07. I just found a different place to connect the seat belt. It's on the seat for the passenger side, but on the driver's side it is connected to the body. A small cut on the carpet reveals a large bolt in the side of the body where the seat belt will connect, exactly like the driver's side. I have the seat belt assembly, but this seemed more practical.
Now for the pics:
My cat immediately showed approval of the Alcantara
http://i111.photobucket.com/albums/n121/JDMChizad/Seat%20swap/DSC05300.jpg
http://i111.photobucket.com/albums/n121/JDMChizad/Seat%20swap/DSC05325.jpg
http://i111.photobucket.com/albums/n121/JDMChizad/Seat%20swap/DSC05330.jpg
Passenger seat belt
http://i111.photobucket.com/albums/n121/JDMChizad/Seat%20swap/DSC05335.jpg
http://i111.photobucket.com/albums/n121/JDMChizad/Seat%20swap/DSC05315.jpg
http://i111.photobucket.com/albums/n121/JDMChizad/Seat%20swap/DSC05314.jpg
http://i111.photobucket.com/albums/n121/JDMChizad/Seat%20swap/DSC05313.jpg
http://i111.photobucket.com/albums/n121/JDMChizad/Seat%20swap/DSC05312.jpg
http://i111.photobucket.com/albums/n121/JDMChizad/Seat%20swap/DSC05323.jpg
http://i111.photobucket.com/albums/n121/JDMChizad/Seat%20swap/DSC05322.jpg
http://i111.photobucket.com/albums/n121/JDMChizad/Seat%20swap/DSC05321.jpg
http://i111.photobucket.com/albums/n121/JDMChizad/Seat%20swap/DSC05318.jpg
http://i111.photobucket.com/albums/n121/JDMChizad/Seat%20swap/DSC05317.jpg
http://i111.photobucket.com/albums/n121/JDMChizad/Seat%20swap/DSC05319.jpg
http://i111.photobucket.com/albums/n121/JDMChizad/Seat%20swap/DSC05326.jpg