The Smittybilt GEAR seat covers are pretty sweet - Has anyone figured out which model fits 3rd gens seats the best?
bump cause I want to know as well!!!
The ones for the jeep fit. But they are absolute junk. I had a set and they faded from tan to green/pink in the sunlight in about 4 months, the seams tore loose (my wife sewed reinforcing material over them), and they stained from sweat very badly - they looked awful. The look like mil stuff but they aren't - they are Chinese junk. Save your money for some good seat covers.
the kid had the same issues: http://www.toyota-4runner.org/3rd-gen-t4rs/81627-molle-seat-covers-j**p.html
You'd probably be a lot better off with something like these: MOLLE panels for seats
Here are some more reviews with the same common complaints - the seams don't hold up.
Smittybilt G.E.A.R seat cover Review - Expedition Portal
Smittybilt GEAR Seat Covers? - JKowners.com : Jeep Wrangler JK Forum
Smittybilt G.E.A.R. seat covers? - Tacoma World Forums