I have assembled my kit to undertake this project on my 88 300CE and as soon as the stitches in my hand come out I'm putting in the wiring. I took apart two and a half JY cars trying to get a main harness as those are now NLA. I ended up looking for a used one as the junkyard ones were horribly trashed and found you can buy one from Socal Mercedes Parts for a hundred bucks. The one I bought is in pretty good shape.
It's really conceptually easy. You take out the front seats, the driver's side back seat (or whole thing if not a coupe) the carpet on the entire driver's side, the console, and the kick panels under the steering wheel. There will be a set of plastic wireing panel containers along the driver's edge of the car. Open those and insert the main wiring harness. The end with the large plug (see dave's pics) goes through the hole in the sheet metal into the cavity under the back seat. The relay gets attached to the sheet metal back there and the large plug goes into the relay. At the front of the driver's seat base area, there is another plastic channel going toward the hump. All of the wiring save the driver's seat connection, the power connection, and the auxiliary plug go into the cross channel there. Under the console there is a post with several ground wires already attached under a nut. The brown wires on the harness get added to that post. The switches stay in that area as well. The passenger seat connection goes over the hump and joins the seat wiring connections on that side.
The power end of the harness stayes in the longitudinal channel to the front of the footwell. On the outside part of the well is the auxiliary plug terminal and that plug goes in there. The power plug goes through the firewall.
The power feed harness gets cinnected to the bottom of the fuse box, to the fusebox power feed under the relays. The connection is to the round connection. The pins go into the fuse box which you can mount anywhere on an accessible bolt, and the black plug then goes down along the firewall to meet the main harness plug and they connect.
I'm recovering my front seats with new leather at an upholstery shop and the shop will be insterting the "tines" of the heating pads into the pleats of the new covers as I did not find any suitable replacement seats with heat.
I do have to point out that this is going to be much harder than it sounds. Removing the carpet and the kick panels without a sawzall is a challenge, and the clips on the wiring channels look to be simultaneously impossible to open without force and easy to break. Getting the large plug for the relay through the sheet metal hole into the rear seat compartment looks pretty challenging, too. I'm a recovering lawyer, not a trimmer or a mechanic, so I expect my patience to be sorely tested.
When I do mine, I will take some pictures.