I would think specific seat controls would be on the side of the seat.

Since that location was seat heaters in the E53, and since front seat heaters are now two rows up with the HVAC system, I am guessing rear seat heat controls, left and right.

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2007 X3 3.0si, 6 MT, Premium, White

Retired:
2008 535i, 6 MT, M Sport, Premium, Space Grey
2003 X5 3.0 Steptronic, Premium, Titanium Silver
2002 325xi 5 MT, Steel Grey
2004 Z4 3.0 Premium, Sport, SMG, Maldives Blue