When my parents retired, they wanted to move into a smaller house that was more elderly-friendly. They couldn't climb stairs very well, and needed a more open floor plan to accommodate their walkers and potentially a wheelchair. We found them a house that was a good match, but we still had to make some more adjustments.
One of the things we looked into were raised toilet seats for the elderly. They preferred an elongated toilet seat, so I went to the local plumbing store to find an elongated raised toilet seat. It was not an easy thing to find, but the store did have some available online and we ordered one.
My mother wanted a padded toilet seat, but I've never been very happy with that sort of thing. They can be hard to keep clean, and sometimes the vinyl covering gets torn and becomes uncomfortable. She's happy with the elevated toilet seat now that she'd gotten used to it.