Comfort is king in the 2007 Acura MDX, if you’re sitting up front in the lovely leather-lined seats, and on a day with comfortable temperatures and humidity levels because an obvious option for a luxury SUV is missing from the new MDX – cooling fans for the seats. The front seats are wrapped in soft leather with supportive cushions underneath, and the front passenger’s seat is adjustable for height which goes a long way toward making long road trips enjoyable.