Comfort Complete Seat. Seat Concepts seats are constructed using a foam material that is a much higher quality than O.E.M. seat foam. Their proprietary formula provides a more plush and active ride, while still offering the necessary amount of support. Developed for Baja racing, the Comfort model maintains a similar contour to stock at the front of the seat and tapers out towards the mid-point to distribute rider weight over a greater area. The Comfort seat is wider than stock, but not so wide that it would hinder movement in aggressive race situations. The comfort model strikes the perfect balance between an aggressive race profile and a wider more comfortable seat. The unique comfort shape maintains a similar contour to stock at the front of the seat so the rider's legs are not spread farther apart, but tapers out towards the mid-point to distribute rider weight over a greater area.