Though the front seats in our GL450 test truck lacked thigh extenders, massage functions, and cooling features, they were extremely comfortable. Leather-wrapped portions of the steering wheel were soft and pleasing to grip, but the upper door panel where I like to rest my elbow had a hard strip of wood making it uncomfortable. On cold days, I'd probably wish for a heated steering wheel, and on hot days seat coolers would come in handy. Also, at this price, lumbar support should be power and not manual.