The other day I was down at a shop looking for a rear diff (found one), and possibly some heads. I happened to notice he had some 02-03 WRX seats and some WRX front brake rotors in good shape and ended up buying them all for $140, which I think is a fairly good deal. The nice thing was that he let me install them there too. And I took some pictures with my phone while I was at it so here goes:

Ooh hey cool:

You suck old seat:

I took the rails off my old seats and like a dozen quarters fell out. Yay laundry money.

There is one slight problem, and that is that the Legacy seatbelt buckles are way longer than the wrx ones:

Solution? Drill that rivet out:

The Legacy buckle is still a bit longer but it's better than before. The previously riveted hole is even the right size to attach to the WRX seat.

Fuck yo couch nigga!

(that's a dumpster)

Looks pretty nice I think:

Oh hey these look like they might actually hold me in place

The buckle is in a better spot than it was with the old seats and the lap belt is actually snug:

There are a few problems. I don't have the guides for the belts any more so it's easy to lose the lap belt between the seat and the door/b-pillar. I saved the rails so I might fab something up, or swap to manual belts if I can find some.

And yes, these are higher than my L seats by about an inch at the lowest height, which bugs me a bit. It's not like my head is against the roof, but at 6'1 I'd rather be lower, and I can't really find a good seating position because either my legs are bunched up against the pedals and my knees and thighs are close to the wheel or I have to reach a little too far. They're a lot better than my old seats though and really keep me in place.

Overall I'd say the advantages and disadvantages are close to balancing themselves out. I'm going to try to remove some of the padding from the seat bottom, and I'm also considering modifying/changing the rails. If all else fails I could look for some 1st get WRX or STi seats.