Actually, it's quite easy to cut out the seat back. Just tedious. The seat back is plastic not metal and the carpet is glued to the plastic. I just pulled out the seat back, removed the armrest, taped around the inside of the seat to protect the leather. Then used a die grinder with a cutoff wheel to cut out the hole. You can pretty much use the edges as a guide. The plastic cover behind the armrest still snaps in place. Only problem is I still haven't covered the edges yet to make it look factory. I'll get around to it one day. The angle of the camera makes it look crooked but it is straight.
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