I lifted up the seat cover. I do have a relay. It's giving out a nice 'click' when the heat switch is activated. I measured at the connector where the heating element connects to the wiring harness, and I have a good voltage reading there. On the heating element itself, where the wires enter the element, there is evidence of some scorching. My guess is the element is shot. Any other ideas?

Also, the ground (black) wire comes out of the connector but first goes into the seat back, then comes around and goes into the heating element. The +12v red leads only go into the element. Why does the ground go into the seat back first?