CRF300L/Rally Low Seat
The CRF300L and Rally are quite low for trail bikes, but still not low enough for some. This is a low seat (different seats for the L and Rally) that started out as a new, Honda OEM seat. These have been uncovered, the foam reshaped (and reduced) and then recovered by Motorcycle Seatworks in Bradford, UK.
Whenever a seat is lowered, there is a trade off between comfort and height, and these are a decent compromise, providing some comfort and a lower seat height without going to the extremes with no padding.
If you'd like to know more about how the seats have been reshaped and the height change, they are measured in a video on the Peak Motorcycles channel:
Honda CRF300L vs Rally Stock Seats Part 2 4K