I just did this conversion myself and am not sure it was worth the trouble.
a. cutting them out was a huge job.
b. welding them in was expensive.
c. the added seat height makes the already low shift lever more of reach.
d. the armrests hit the door panels so I have to open the doors to swivel and
can only          shut the door again in limited seat positions.
e. the drivers seat only swivels to face the passenger seat because of the
steering   wheel.
f. the battery is less accessible and the planned auxiliary deep cycle has to
be mounted elsewhere because of the limited access.
g. the black doors that hinge over the battery and the drivers side under
seat area have to be cut to fit (I chose to have them removed altogether).

Just a few things you should be aware of before you do this mod.  I wish I
had known!

-Loretta
87 Syncro GL
90 GL