Have a set (driver and passenger) of REPLICA Bride GIAS Low max seats for sale.
They're currently mounted on Wedge Engineering 02-07 GD Impreza rails but can be separated if the rails are not required.
The seats are super nice better than the stock un-supportive seats. If you have a pants size bigger than 34", don't even bother.
One of the adjustment knob is broken but it does not effect the reclining mechanism in any way at all. Pics are only off one seat because the other one is covered in the basement and won't turn out very well due to low lighting but both seats (and rails) are identical.
Asking $700 (with the rails) or 600 without the rails (seats only). Will also include several 3.3ohm resistors to defeat the airbags.