look at the difference between the SR5 Premium and the LE.
I just posted this in another thread :
http://www.toyota-4runner.org/5th-gen-t4rs/175813-premium-upgrade-pkg-vs-limited.html#post1774778
SR5 Prem Pkg :
01. 3rd row comes with it (you don't notice the hump like the LE)
02. 17" inch wheels (huge selection of tires w/o going +sizing)
03. better baseline for suspension mods
04. entune/jbl not standard (entune isn't that great)
05. soft tex seats (some say these wear better than the LE leather)
06. no push/start smart key system (better for 3rd party remote starters)
07. heated seats only (not vented like the LE)
08. better plug/play slider selection
09. less chrome
10. no parking sonar
LE Pkg :
01. 3rd row is an option (hence the hump in the rear storage area w/o 3rd row)
02. 20" inch wheel (3 oem tires currently have to go +sizing to get any selection)
03. xreas (hinders some suspension mods)
04. etune/jbl standard
05. leather seats
06. push/start smart key system
07. heated/vented seats (vented only seems to work well at high setting for me)
08. full time 4wd (this was a main selling point for me)
09. sliders are iffy (you have to take into account the xreas lines and the loss of the lower rocker panel, leaves a gap if the slider doesn't compensate for it)
10. godly amount of chrome (silver color tones this down a little)
11. parking sonar (this is great if you have a small garage length wise one, like me, lets me park right next to the wall with about 2-4 inches from the wall)
those are just the things I thought of right off the bat.