I have a pair of Recaro Pole Position ABE seats available. I imported them from Germany in 2015 for my (now abandoned) 911 project. They have been in storage and have never been used, but I did test fit one of them in my chassis.
They are trimmed in Recaro's "Ambla leather black" (outer covers) and "Dinamica suede black" (central cushions). The shell is fiberglass and painted black. My plan was to trim the dash and door panels in this suede-like material to match. the cushions are attached with velcro, so you can easily have another set custom-trimmed and swap them out (houndstooth would look sweet).
See the Recaro product page for more specs. Also, please see this page for info on the differences between the ABE and the FIA seat. the ABE is not available in the US and basically represents a more road-friendly version of the FIA seat - with more bum room and larger openings for the seat belts. Importantly, the ABE seat has the same footprint in the car as the FIA.
One modification I started making was to remove the white RECARO lettering from one of the seats. It's just painted on and I find the massive lettering obnoxious and unsuited to the vintage theme of the car. As you can see, I did not get around to finishing it. My plan was to either leave the headrests blank or have an upholstery shop emboss a small Porsche logo. You could even make a stencil in vinyl and paint on your own logo with an acrylic leather paint.
There are some scratches on the shell from moving the seats around in storage and also test fitting.
$1,700 + shipping. Or collected in San Diego.