Here you go. $7000 will get you the seats, and he'll throw in the rest of the car for free!
http://www.canadatrader.com/result/d...0&pgno=1&srt=1
Edit: Actually, this is interesting. Search subaruparts.com and you'll find the parts for heated seat. Look at '95. Unfortunately, you're looking at over $1000 in parts there.