Seat Heater Module
WARNING: This page is about a different car, the 2011 Subaru Tribeca. However, it is still accessible from the selected car via links, so may be relevant.
Disconnect the connector of the seat heater module, and check for continuity between terminals in connector.
Connector & terminal
No. 1 - No. 3:
No. 1 - No. 4:
No. 3 - No. 4:
If there is no continuity, replace the seat heater module.