I just installed my loom and I think the element in my seats are gone as I can only feel the lower back heating up Anyhoo I came across this so hope it helps http://uk-mkivs.net/topic/8693-heated-seat-elementreplacement-with-pics/
Apparently, the difference is that the element is stitched in to the actual leather and padding and not glued onto the seat base foam.I'm going to try and strip it this week to have a look and see if this is the case.I may try and jump the burned out section with a piece of wire first if it can't be removed from the actual seat.I know its not a golf seat, but you get the gist!http://forums.bimmerforums.com/forum/showthread.php?1165042-Heated-seat-repair-done!-DIY