and t i in a following step s 5 a sensory temperature t e is computed from the calculated sensory temperature and the preassigned heat stage in a following step s 6 a target time t soll is computed for an on time of the heating mechanism 20 and forwarded to the heating controller 14 this ensures that the heating mechanism 20 is being operated at a preselected heating stage during the calculated time it is contemplated further that a time sequence of a plurality of different heat stages may be provided for example with very low outside temperature this may be first a stage with short vigorous heating following by a longer lasting stage with reduced heating on the other hand if the outside temperature is not so low for example a heating stage with intense heating may be followed first by a pause and then by a shorter heating stage with reduced heating compared to the warm up phase fig4 shows a schematic diagram of one exemplary embodiment of the present heating system and control method in a vehicle seat application in this example at least one vehicle seat 24 of the vehicle 22 includes one or more heating elements 20 the heating elements 20 are shown in both the seat and backrest cushions of the vehicle seat 24 but could be in one or the other as desired the controller 14 as shown is disposed within the vehicle seat 24 but could also be located elsewhere in the vehicle as described above the controller 14 is in electronic communication with the heating elements 20 either directly or by way of the target time transmitter.