Installing the Wiring Harness
Attached is an overview document from WIS (AN91.30-P-0001A) that has a general diagram on how the wiring harness is routed through the car. The connections are listed as follows, however at this point I'm unsure if the codes provide specific connection points or if they are simply used for the diagrams.
F1-f12 Fuse and relay box F1
F4-f18 Rear fuse box F4
N25/5 Front heated seats control unit
N25/5s1 Left front heated seat switch
N25/5s2 Right front heated seat switch
X55/3 Left front connector block
X55/4 Right front connector block
W18 Ground (left front seat crossmember)
Based on the above, it appears that the section of the wiring harness with the grounds attached (brown wires) runs to the left seat. The other seat connection therefore is the right side, and it also has the thicker red wire with blue/green markings for a fuse box connection. So the thicker red wire must run to the back fuse box, down the raceway along the side of the car (which makes sense as it would be good to have a thicker wire running more directly to the battery for heating current). That leaves the thin black with white marking fuse box wire to run up to the front fuse box. Based on diagrams in attached file, this thin wire is routed via the left side raceway. And of course, the connection to the seat switches in the dash run up the transmission tunnel and behind the radio.
The 0001-01A document attached (thanks to Raymond- for this) further confirms that the thick red wire goes to the back fuse box.
Further, it says that color markings on the retrofit harness (stickers/tape) should match the exits from the cable ducts.... "The color coding on the wiring harness must match that on the main wiring harness. It identifies the emergence of the wiring harness from the cable ducts."
Unfortuantely, the markings are not extremely specific as far as I can tell -- both left/right seat extensions have green about a foot from the end, and then blue at the end. So it does not seem they are distinguished as left/right. So I am relying upon the instructions that say the left has the ground connection on the same branch.
Front seats and center console will need to be removed from the car to access the wiring raceways. You should be able to access the wiring raceways down the sides of the car without completely removing the carpets, though you will need to remove a few trim bits to access the edge of the carpets. Attached is a photo from Raymond-G's retrofit of heated multi-contour seats with his seats removed.
If you are installing seats that also have the multicontour option, you'll want to route the vacuum/air tubes at the same time according to instructions in other threads and/or the mercedes WIS.