This study proposes an innovative design guideline to assist the evaluation and improvement of the dynamic comfort of vehicle seating. The existing evaluation method for the comfort of vehicle seating was investigated to broach problems in evaluation. It was found that the currently existing evaluation method employs the resonance frequency of the vibration system composed of the seat and the human body and the maximum vibration transmissibility. This study proposes a design guideline aimed at the enhancement of vibration transmission characteristics above the resonance range, particularly within the range of 10-18 Hz. In order to meet this guideline, a seat was constructed out of foam having a low damping coefficient. It was then installed in a vehicle for a driving test. The driving test confirmed the improvement of the dynamic comfort of the seat. The result of evaluation of the improved seat using the SEAT index, an industry standard widely used to evaluate the dynamic comfort of a seat considering the perceptivity characteristics of the human body, showed that the perceptive vibration transmission had reduced by more than $11\%$. The effect of the modification of seat foam was also verified through a subjective assessment of dynamic comfort of the seats.