Funny enough, I added the comfort seats to my 2001 X5. I recently sold my X5 to get my E83. I really miss my comfort seats too (they were amazing). I looked into it and YES, they will plug & play into the X3!! I located a set for my car, in the proper color. Now I'm just trying to get them for a more reasonable price!

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-Dusty
2007 X3, Montego Blue
1998 Z3 Roadster, Montreal Blue
1996 Z3 Roadster, Jet Black
2016 Miata LE, Soul Red
1981 DeLorean, Stainless Steel
1979 Ferrari 308 GTS, Ocean Blue