The Land Cruiser's seats are excellent, even if it's not the most efficient with space. They allow for clear sight of the road in front of you, and they're shaped well–though they do sit very high off the ground. It can be a challenge for shorter people to get in an out, no matter which seats you're trying to mount.
Interior appointments aren't likely to wow you. Materials, fits, and finishes on this vehicle aren't much of a step beyond those in a $30k Highlander, and the Land Cruiser won't earn points for feeling lavish. But it's quiet, tight, and vaultlike, with nearly no wind or road noise to speak of—though you do hear the engine a bit too much, despite the addition of foam filling in the A-pillars and new cladding under the front bumper and engine.
In the second row, Toyota fits a sliding mechanism that enables several inches of fore-and-aft motion for the bench seat, to add flexibility to go with plentiful head and leg room. It makes up for the relative lack of utility in the third row: like most of these way-back seats, the Land Cruiser's rearmost bench is an afterthought. It's worse than usual, since the seats can't stow in the floor (that's where the off-roading hardware resides). Instead they swing off to the sides, where they narrow the Cruiser's cargo area.