I just picked up my Xterra last night, so I've only driven it 50 miles, mostly city. I haven't loved a vehicle this much since my 1995 Ford Bronco. The Xterra is definetly not a luxury vehicle, and although my last SUV (Toyota Sequoia Limited)was, I find I don't miss the plush interior and "bells and Whistles." What the Xterra lacks in interior luxury it makes up for in other ways. The Rockford Fosgate-powered stereo system is awesome, you can feel the base in your seat! The new engine in the Xterra is so powerful you really have to watch yourself. Ultimately the Xterra rides like a truck not a car, to me that's a good thing. It's a great truck!
The exterior looks, in particular the head and tail lights. The stereo system and the comfort of the seats. Also the fact that the cargo area is all rubberized it looks as though it could literally be hosed out.
I wish Nissan offered heated leather seats as an option on the Xterra and that it had a thermometer to measure outside tempature as well as auto headlights.