Here's a review posted by Jalopnik. http://jalopnik.com/the-fiat-124-spider-is-actually-the-perfect-city-car-1789702628

I have the same "director's chair" sensation from the leather sport seats; they remind me of the "buckets" that were standard fare on British roadsters. But they hold you well and I had no ill effects from them after several days of driving the Pacific coast.Hilarious when when she suggested that the fake dimples on the hood were "the equivalent of drawing abs on your stomach with a sharpie".
The seats sort of remind me of the feel you get when sitting on canvas directors chairs. Not that that is a bad thing. I'm only at 600 miles of local driving so I'm awaiting my first road trip before I throw in a verdict. Thus far the seats have been fine.
That has me thinking what her take would be on these seats if Mazda didn't have any involvement in them, as in different seats, completely from Fiat, not Mazda.My wife is impossible to please with car seating, she drives a Volvo and the seats in that car are amazing. I was very surprised when she remarked how much she liked the seats in the Abarth! We've had some nice day trips in the car and been very comfortable.
My C30 T5 R-Design had the most comfortable seats of any car I ever owned. Our BRZ is a pretty close 2nd but with a better driving position. Our Abarth 124 is pretty good, the problem is lack of adjustment range if you are even semi-tall. The moment you push the seat back the range of recline becomes very limited. I have the seat slightly closer to the pedals than I'd ideally like so that the back rest is at a reasonably comfortable position and I'm close enough to the (annoyingly non-adjustable for reach) steering wheel. The BRZ's seats are slightly more comfortable and it has the better driving position.My wife is impossible to please with car seating, she drives a Volvo and the seats in that car are amazing. I was very surprised when she remarked how much she liked the seats in the Abarth! We've had some nice day trips in the car and been very comfortable.