Quite a bit more info and diagnosis required here as the problem could be in many areas. Firstly, does the switch orange light illuminate when switched on? That will indicate if power is getting to the switch in the dash and if it's engaging correctly. Then I'd go for the most obvious, the wiring loom under the seat, quite often the connectors in there will rattle loose. Best option is to unplug one by one and reconnect, test again, hopefully it'll be a loose/corroded connection in there. After that point you'll need a multimeter and start to test voltage, my next bit would be to trace the wires coming out under the seat and into the connectors and relay. Will try and dig out the wiring diagram for them, see if we can identify which wires/connector they go into as there are a couple of different ways they may be fed (since there are two settings for the heated seats, low and high my guess would be 3 wires going into the relay)