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Are you sitting comfortably?

Are you sitting comfortably?

Here is one of the key questions that well-heeled car shoppers ask themselves when they are about to lay down a small fortune for a new car: How many power seat-adjustment settings does it have? Our research shows that anything less than double figures just doesn't cut the mustard. So who is in the driver's seat when it comes to cabin comfort?

At the--ahem--low end of the spectrum are the new Jaguar XK and the 2007 BMW 530xi, which both offer barley-passable, 10-way front-seat adjustment. The 2006 Audi A6 Avant goes two better, offering 12-way power driver- and front-passenger seats, followed by the 2007 Mercedes-Benz S550, which boasts 14 different seating-position options.

Taking it up a notch (or two, to be exact) are the 2006 BMW 760Li and Bentley's 2006 Continental Flying Spur, which each offer admirable 16-way power seats. But the manufacturer leading the field is none other than that paragon of automotive luxury and comfort itself: Volkswagen. That's right, according to the car's spec sheet, drivers of the 2006 VW Phaeton enjoy 18-way front power seats, which leaves them sitting pretty at the top of the heap. Is there no luxury brand to unseat them?