For 2007, the Elantra matches its new style and size with an unquestionable focus on comfort. Our mid-level SE model, decked out in standard garb except for some floor mats, offered a surprising array of features designed to make the driver feel right at home. Among them were padded armrests on the doors (plastic) and between the seats (cloth), with leather on the shift knob and the tilt/telescoping steering wheel, and generous amounts of overall room. The driver's seat offered a manual height adjustment, and both front buckets were spacious and supportive. If anything, the chairs could use additional side bolstering. We also suggest a little padding on the doors and lower center console, areas that rub uncomfortably against the driver's knees in hard turns.