I considered various options (reupholster, seat covers, aftermarket, etc.). Used seats from another vehicle was the most inexpensive and I was happy with the results. I got a set of Hyundai Tiburon seats from a guy on Kijiji for $200 and they were pretty easy to install (basically flat bar & grade 8 bolts). I then bought a set of the same seats at a junk yard for only $100 and put them in my LJ. Cheap, comfortable and they look good.