The most common and most likely answer to this crossword clue is the 5 letter word SOFAS
S
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More clues leading to the result SOFAS
Buddy explains!

The straight part
We know that "seats" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case seats = sofas.The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.
What does SOFAS mean?
SOFAS noun- A raised area of a building's floor, usually covered with carpeting, used for sitting.
- (furniture) An upholstered seat with a raised back and one or two raised ends, long enough to comfortably accommodate two or more people.
- To furnish with one or more sofas.
- To seat or lay down on a sofa.