I looked around on a lot of net sites and found the most common issue is the lower seat portion. As a rule of thumb, if your light on the switch comes on, and the heater does not, you have a bad connection or a bad element in the heater. connections are unlikely unless you have shoved something under the seat or done some work around under or on the seat lately, so... it's likely the element. you'll need to pull the seat cover off the base to inspect the element pad. Mine and several others I read about had a small burn mark at the point of failure. It should be easy to see since the element wires are sandwiched between 2 white felt-like material layers. I read that it is common for failure where the side bolsters are on the outside edge of the seat, and that's just where mine was bad.
I was able to pull it apart and resolder it and then covered it with liquid electrical paint insulating stuff then and slapped some electric tape and cloth duct tape on to hold it in place as extra insurance. Toasty seat once again!:banana: before re-assembly and to test if you found the only point of failure, use an ohm meter - plug each lead into the 2 connectors on the plug. when you find the bad point, you can test with a sharp probe into the wire or cut the wire at the suspected bad spot and test with the inner wire and one of the plug connectors. one more hint is to test the seat back element connector first as a guide so you know what the good reading will be... I'd give this a 4 wrench rating as you have to be flexible, deal with electrical cables, hardware and upholstery.
