I purchased this product for our new LaZBoy leather couch, but decided to give it a whirl on the leather seats in my Accord. It isn't your traditional oily leather conditioner as it is water based, which was a huge plus for me since I don't like how your run of the mill conditioner makes the leather feel.
I started by cleaning the seats and steering wheel leather with my go to solution of 1 part Woolite delicates to 8-10 parts water. I spray the solution onto a soft brush then apply in a circular motion to agitate the surface of the leather and get the solution nice and sudsy. Once I am finished with that step I thoroughly wipe the solution away with a microfiber cloth. The result is a clean factory matte finish.
Once clean, I applied the Leather Masters directly to a microfiber cloth and apply to the leather. It has a pleasant smell and goes on with a bit of a sheen so you can see where it was applied, but quickly dries to a matte finish.
The results speak for themselves. These are the seats in my Accord, the driver seat of course gets the most use and I primarily drive short trips so the seat sees more "in and out" use per mile than most cars. The current mileage is 55,000.
Sorry for the poor picture quality, once uploaded these don't look nearly as good as they do on my phone!