The 2007 Lincoln Navigator is quieter than its predecessors. The lower noise, vibration and harshness levels are the result of added insulation to the headliner and dash as well as thicker side glass and seals, side mirrors designed to soften wind noise, and sound absorbing padding added to the carpeting to minimize tire and road noise. The result is a more luxurious environment with greater ease of conversation. The standard 10-way-power front seats are plush and amply adjustable, with heating and cooling. Second rows seats can be ordered with a 40/20/40 set-up, and the third row seats are comfortable and functional, with grab handles that aid entry and exit.