I bought this seat specifically because it has soft padding for the child's comfort. The seat is not upholstered. It has HARD colored scratchy foam. The harness pads are "more comfortable" (I use the term loose) than the seat. The harness pads are very thin foam. The seat they sit on looks like rigid foam (very strange). For the price you definitely think they are a real comfort. I wouldn't recommend it if you want comfort. Stick with a regular plastic seat.
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