Heres basically how I fixed my heated seats.
Once the seat is removed from the car, strip the base with sliders off so you are just left with the seat.
Now its a case of undoing the brass clips so you can then strip the material off the cushion.
Unclip any adjustment knobs for lumber / backrest etc.
You will most likely find that on the base between the joins in the cushion that the seat heater wire has broken there, you need to strip back to solid copper wire both ends & solder a new piece of wire in & cover both joints with heat shrink.
I then used a hot melt glue gun to stick the repaired wire back down.
The back rest hardly ever give trouble, its always the base that burns a link out.
Should be aprrox 1 ish ohm resistance when you have a working circuit measured from the connector under the seat.
I also added a mod.
I got this kit from Maplin ( one per seat )
http://www.maplin.co.uk/Module.aspx?Mod ... at&doy=9m1
I also got a plastic project box to house it in & I placed it inside the back rest part of the seat & attached it to the springs so it wouldnt move about.
I added a couple of wires on to the blue sensor & stuck that to the base cushion in the middle about where you sit.
Because the relay in the kit isnt really good enough for the high power you will be pulling I used it to power up the coil on a standard automotive relay ( scrapyard hunting for a pair ) & a bit of extra wiring
I used a 12 volt 15 amp relay & I then cut the heater wire in the back rest & connected each end to the normally open relay contacts.
Then you just connect up the plus & minus 12 volts dc to the 2 seat heater supply wires.
I set the thermo to its max of 30 degrees C.
When you put the seat back together, just use cable ties instead of the brass clips ( well thats what the main dealers use )
Turn seat heater on, powers the kit up & if the sensor says its under 30 degrees C the relay will close & allow electric to flow through the seat heater & it will heat.
Once the sensor sees 30 degrees C the relay drops out & the heater stops heating.
This cycle gets repeated until you turn the heated switch off again.