As I've said before I was looking for a complete swap of the leather from pristine passenger seat to the driver seat; visa versa. I did cheat a bit, as it didn't matter to me. I completely removed the leather and cushioning from the bottom base, but only swapped the complete upper body, as is. The only "problem" with this is that you will not have the driver seat seat-belt-catch/rear passenger release lever. I'm sure its not hard to swap the levers out from the drivers to the passenger, but I just didn't see the point, as I could live with the existing levers.
***DIY done with manual, heated, front seats.
I should preface this by saying, before removing the seats if electric, raise the seat as high as possible, and tilting the lower part as high as possible. Manual seat people can do this during the disassembly.
TOOLS NEEDED:
Pliers
Flat Head Screwdrivers
Wire Cutter
Socket Wrenches and extensions
Sockets: 10mm, 16mm
Torx Sockets: 15, 20, 30, 40, 45mm
Finished!
Each seat has two plastic covers, at the sill, remove those to reach the bolts that secure the seat to the floor. Remove the two front nuts, and rear bolts with the 16mm. Remove the seats at a normal 90 degree position.
Remove the two plastic covers at the rear of the seat where the upper body meet the lower base.

Remove the two plastic covers that hide the hinge of the upper/lower. Take a slight tug outward left or right, the a hard wiggle downward towards the bottom of the seat.

The cover over the seat controls needs to be removed. It has three main tabs which you need to find underneath, pry with your finger. Once released, you can run your fingers along the border and release the mini tabs that pop out of the controls.

The next part is tricky, IF, you don't have a torx screw driver! There is a plastic cover just underneath the front seat thigh cushion lever. There are two screws, one on each side. The one screw at the seat controls, is behind the controls. I did this without taking the controls off, saved headache; I didn't have a screwdriver, only a torx socket.

The main screw you need to get to is behind the first control lever. To loosen the controls, find the two screws right next to the main screw, holding in the control unit. You only need to loosen these two screws, which will allow you space to get to the main screw. (Again, if you have a torx screwdriver, skip all this.)

With the controls loose you can squeeze a torx socket underneath the controls, connect a socket extension through the lever slot, and unscrew! Tricky and unnecessary, wish I had a screwdriver. The main screw on the opposite side is very easy to access.

There are two pegs that lock the cover to the metal base, wiggle the cover free.

At the seat hinge, remove the release cable x2; flat head screwdriver to pry.

There is a screw behind the upper leather just above the release cable bracket. Stretch the leather back and remove both from each side.

I raised the seat to help with taking the lower leather off.
***Before continuing! Disconnect the seat heating wiring. Underneath the seat, disconnect the brown/green wire connectors. This is connects the main control unit to the upper and lower seat heaters. Cut the zip ties holding ALL the wiring underneath. Fish the upper body heating wire towards the back. My fault was forgetting this step, ripping the heating wires in half, requiring me to solder them back together. I didn't take a dedicated picture of this, remember remove these wires before you separate the upper body from the lower.
