I test drove all of the small SUVs on the market and the Forester was far and away the most comfortable for me. I am 6' 5" and 225lbs and none of the other ones had anywhere near as comfortable a driving position. The visibility is great due to the big windows, especially in the back where the competition seems to have all put large pillars in the way. It is quieter than the Highlander that it replaced and I have been getting a combined 27 MPG commuting and as much as 32 on highway travel.
Driving position, gas mileage, great snow traction, large cargo area.
The top of the line "Touring" model should come with the cargo area cover and cargo nets as standard. The glove box and vanity mirrors could use lights and the trunk area could use better lighting.