I can't say enough great things about these stools.  They are excellent quality and very inexpensive.  They look like they are $500+ stools.

The quality of the brushed stainless steel is flawless and comes fully wrapped in protective cloth for shipping.
The quality of the polyurethane seat is the best I've seen, soft to the touch and really looks like nice soft small grain leather. (This should be able to stand up to my 4yr old son!)
The stitching of the seat is perfect.
Super easy assembly & nice shipping packaging.

I do with the stools were a bit softer on the seating area, hopefully they firm up a bit as time goes on.

These could easily pass for super high end stools.  I'm very happy about going out of a whim and ordering these stools based on other reviews.

Pros: Awesome Quality, Value, Cost, Packaging
Cons: Seat base is a bit firm (it may break in over time)