I removed the seat rails from the Miata seats and did the bulgectomy by removing the metal seat pan that protruded below the mounting holes.  I used Eric's procedure from his great site, http://unnfair.com.  The seats were then measured and aligned and mounting holes drilled.  After the carpet was installed, I took an old soldering iron and burnt holes in the carpet for the mounting holes.  I also pulled the carpet padding from around the bolt holes to get the carpet right down to the floorboard.  The seats were installed and the wires run up the back of the seats for the headrest speakers.  The seats are comfy with just the right amount of recline for me.  I don't think I'm much higher than the old seats.  Not having any sliders is not a big deal to me.  Definetly a worthy upgrade for my tastes.

MIata Seat Modification