It's not that hard but it is time consuming. Use a heat gun to gently shrink the wrinkles out of the corners but don't expect it to be perfect or else you risk burning the leather.
The heater elements are part of the skin, see here for some tips: http://www.myturbodiesel.com/1000q/multi/power-seat-swap.htm
The heater elements are part of the skin, see here for some tips: http://www.myturbodiesel.com/1000q/multi/power-seat-swap.htm