Cars.com has just posted a review of the smart fortwo:
http://www.cars.com/go/crp/research....ection=reviews
This review avoids the "It's so cute, we love it" and "It's different, we hate it" extremes of most reports. Instead it sticks in large measure to factual observations and objective criticism, and gives a decent idea of what the smart will really be like to drive in a range of conditions.
Footnote: the leather seats are reviewed and photographed. Definitely cloth insert in the back.