The first time I sat on a S40 my first thought was the seat is too hard and it seemed like I wanted to scoot back an inch or two on the seat but it wasn't possible.  So like many of you I am thinking of modifying the seat.  Shaving a bit off in places and adding memory foam in other areas.  Or, maybe I will find a nice single seat and put some sort of luggage rack on the back.  But something has to be done with that seat.