You might not expect much in the way of comfort or interior quality of a $25,000 car focused on sporty driving, but the FR-S would surprise you. Quality plastics, comfortable front seats, and the overall feel of solidity and durability are palpable--or at least they were on the pre-production examples we drove for our test.
As noted, the front seats are roomy and comfortable, with plenty of legroom even for taller adults. Headroom is good as well, though the curving roof liner near the intersection with the side window may cause interference for those well over six feet tall. The rear seats are smartly sunken into the rear bulkhead, much in the way Porsche does it in the 911, but there's still a shortage of legroom for most. With a medium-height front passenger, however, even adults can find enough space for short trips.
The trunk itself isn't sedan-spacious, but it's reasonably-sized with a fair opening aperture allowing medium-sized bags with ease. Fold-flat rear seats open up a load deck that will hold much more--including four wheels and tires, a toolbox, and a helmet, according to Scion.