Michigan Seat co. was the OEM for the seats on the 3-12 and other similar models; part number 78-9160 was discontinued by TORO in ~2010. Michigan Seat makes a universal mid back seat with the correct 7 1/2 by 7 hole pattern among others. It's available from an array of distributors including Norther Tool; their number is V-3500. This seat does not come with a safety switch and according to Michigan Seat there is no direct replacement seat that does. The original seat came with a leaf sping type switch still available form Toro part number 38-1420 but installing it into the replacement seat requires some very complicated cutouts in the metal seat pan. An alternative is to install a seat switch used on later model Toro and Lawn boy tractors part number 92-6282. This is a plunger type switch with a large muchroom type button that only requires a round hole and some threaded holes.
I used a Milwawkee bi-metal hole saw size 2 3/4 to make the opening for the switch. I drilled just forward of the threaded center hole. I drilled a pilot hole and then cut the larger hole using a cordless drill at very low speed (125 RPM) and lots of cutting oil. It take quite a while (10-15 Minutes) to get through the seat pan and the metal backing plate but it can be done. The double metal layers provide a suitable base for drilling and tapping two mounting holes; I used 1/4-20 ss screws and loctite to secure the switch. A few spade connectors are needed to extend the leads up to the new swictch becuase the old switch comes with hardwiring.
A few other hints:
1. Put paper tape over the array of mounting holes in the seat pan; the cutting makes a lot of chips and it will make cleanup a lot easier.
2. After the hole is cut take a few minutes to file away the burrs left by the saw, there are many and they are quite sharp.
3. I also used some Rustoleum black to protect the raw metal.
The new seat is a great replacement for the OEM model; I think the quality is a bit better than the original, it maintains an OEM look and the switch works perfectly. I hope this thread will help someone else who is wrestling with this seat replacement issue.
Bach