here is a good way to do it that pan swap is to much work and looks like a hack job .
tools you would need
also need 2 studs with 4 nuts.(i think i used exhaust studs from d15b2 i had laying around)
these help at the end....
first remove the EF seats from both seats you want to save the outside rails
then remove the outside rails from the DA seats .the EF outside rail will bolt right up to the DA seat.
now you want to remove the seatbelt box on the inside of the DA seat rail.(dont remember if i had to remove the inside rail to do this but if you do then you do )
all said and done it should look like this:
Now you want to bolt the seat into the car from the outside rail only ........
Once the outside rail is bolted down you need to eye the inside rail for the new hole to be drilled front and back .....here is a pic of the rear:
Once you have it lined up bolt the front inside you will notice the seat will drop in the back. This is where the stud and nuts come in install the stud with 1 nut and raise so the seat is stable. Then use the other to fasten the seat down......like this:
I trimmed the DA outer seat cover to fit, you can see in top photo .....
This way is so much easier to do than a pan swap, but i think the pan swap is just for 88-89.
OH, side NOTE: if you want to do a center console (94-01 integra or Factory) you will need to shave the inside bolts down there is 2. one you will use to bolt the buckle back to the seat and one un-used in front of it they scrape if you dont and if you dont care then this is point less .
if anybody has any questions pm me ...more then happy to help