Doc2012 - The noise is not in the seat.
Alright, I made some progress today on the clicking noise. I discovered when I turned the A/C temperature dial from cold to hot, the noise stopped. So then I searched on the web and found this discussion on another Toyota board: Clicking noise under...
I have the same noise in my 2008 Highlander. Furthermore, when I get out and walk around and sit in the passenger seat, it immediately stops. It's definitely something to do with the passenger air bag. If you find out what it is, please let me know.