These are Recaro seats that came out of a two-door BMW of the seventies - don't remember the model designation, nor the exact year. The subframe was welded up from some flatbar I had lying around, attached to the slides from the original PV seats. The seats had been sitting exposed to the weather for years and were in bad shape. I did some re-padding and then re-upholstered them, using the pictured Singer. The seats are exceptionally comfortable for long hauls. I put some into my 142E as well. In fact, I like to go for a drive in them when my back is bothering me.
  
(142E)
What you should be aware of when adapting seats to a PV is that the driver's seat is not centered on the steering wheel, so you want to avoid broad seats that move the driver even further to the left. To get as close to the tunnel as possible, the replacement seats usually need to be raised, which means that it puts the driver's thighs unconfortably close to the steering wheel. My solution was a smaller steering wheel.

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‘62 PV544 (B20, M41), '71 142E, '93 240 Classic Wagon. 
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