Heated seats and steering wheels offer a great shortcut to comfort in wintry weather in any car, but they're essential in electric vehicles operating in colder climes, because EVs don't "warm up" to a point where they generate any "waste heat" that can warm the cabin in cold-start conditions the way combustion vehicles do. Conducting heat directly into an occupant's body is vastly more efficient than heating them via convection, by blowing warm air past their skin.