Lincoln nailed front seat comfort in the MKZ. The leather upholstered chairs offer a tall seating position, supportive cushions, and a wide range of adjustment to accommodate various body types. Plus, there’s optional heating and cooling. A tilt and telescopic steering wheel, wide upper door panel sills covered in soft material, and a padded center armrest that slides forward for shorter drivers are standard. The driver and front passenger also get plenty of leg and head room. Additionally, the shape of the steering wheel spokes and center airbag pad make for a terrific hand rest during long-distance cruising. If there’s room for improvement, steering effort could be lighter at low speeds to assist parking.