Interior Comfort
Both SUVs have six-way manual-adjust driver's seats and four-way manual-adjust passenger's seats on their base trim, and both gain power-adjust for their driver's seat on ever other trim. However, the Toyota RAV4 only gains up to eight-way power-adjust, whereas the Forester has ten-way power-adjust from the Forester Premium up. The Forester Touring even has eight-way power-adjust for the passenger's seat while even the RAV4 Limited's passenger seat remains manual.
If you're looking to stay warm around Waterville, ME this fall and winter, you should keep in mind that heated front seats are standard on all but the base trim of the Subaru Forester. You won't have this feature standard on the Toyota RAV4 until its premium Limited trim. If you want to get heated seats for the rear outboard seats, you can get that standard on the Forester Touring, but it's only available for the RAV4 Limited.