I agree with many in this thread. Speed cloth is just a complete no brainer. They come heated (if chosen), still look completely brand new after 53XXXkms and 1.5 years of ownership (never been treated). Plus for a slim guy such as myself (5'10", 130lbs), I never slide around like I did in my previous leather E90.
Current: 2013 Fire Orange E92 M w/orange stitching
Previous: 2011 Jet Black E92 M - 2006 325xi E90 NON-M - 2009 Volkswagen 2.0FSI MK5