having done exactly the same...........
make sure you buy the same type 'two airbag ecu' as the 'four airbag ecu', there are a couple of different colour connectors
disconnect the battery for 30 minutes
remove front door panels and disconnect the side airbag sensors, refit door panels
remove the front seats
remove the centre console and swap the ecu's, refit the centre console
add the heated seat switches and wire the recaro electric motor plug to the heated seat plug under the seat or add a seperate 12v supply for the motors
fit the recaro's
reconnect the battery
enjoy the recaro's 8)