The front seats grow uncomfortable for most occupants after an hour or so. That's based on lengthy driving experiences with pre-2011 models; Scion has improved bolstering in the 2011 xB (and added a sliding armrest/console and tilt/telescoping steering wheel across the model line), but you should still go for a long test drive if you're frequently on the highway. In back, the bench seat rings in at about the right height for most adults, and wide-opening doors make entry and exit a snap—which is probably why we've seen xBs in use as cabs in some cities.
The 2011 xB is capacious and adaptable. The front passenger seat folds back flat, and the second row now offers enough room for real live adult human beings. Foot space under the front seats for second-row passengers is good, and they sit high for easy entry and exit. Storage room under the second-row seats is useful too. Passengers will find plenty of interior bins and storage areas if the buyer opts for the overhead console.
Ride comfort is good at city speeds, due to 16-inch wheels and a lower ride height, but this is not a vehicle for comfortable long-distance cruising. In addition to the unsatisfying seats, the ride can become pitchy on frost heaves and patch strips, while as we note elsewhere in this review fuel economy turns unimpressive with higher speeds. All considered, though, wind and road noise stay manageable.