Depends what you want to do with your kiting -
If you want to do freestyle or surf - Get a waist harness first up.
If you want to just cruise about and do some jumps etc - go a seat harness.

Waist - Go for a Mystic Warrior 2 - Pricey at $289 but well worth your money.
Seat - Dakine Fusion - The benchmark for all seat harnesses really - quality, cheap and comfy.

I haven't used a Mystic Warrior 2 so can't comment on them, but lots of guys seem to like them.
What i will say is that I would try not to let price be the deciding factor, we are all different shapes and sizes and having a harness that is comfy on you is the main thing.
If your anything like most of us you will end up spending heaps on kites over the next couple of years so an extra hunjy spent on a good harness now is money well spent.
I use a Flying Objects Flight Control which is (I'm believe) a bit cheaper and am very happy with that, but who knows a MW 2 may be better again. I tried the original MW (found it a bit stiff) and a few others when I bought a waist harness and the FO seemed the most comfortable for me so thats what I got.
I have also heard good things about the Pat Loves.
I suggest you try a few for yourself, most retailers have a few models to choose from and a chicken loop or something fixed to a wall so you can hang off it for a while and see how they all feel.

Rider: Weight 105kg height 195cm 36-38 inch waist ,Level - damned if I know been kiting for 5 years

Style: Freeriding, Surf (sometimes)
Weather: 10-40 knots
Build Quality: 10/10
Satisfaction: 10/10
Disclosure: I'm kite poor

I own 2 harness's

First up is a Dakine Fusion Seat harness - this is what I learnt with love it it's 5 years old and only has one rip in it from slidding across a reef on my backside a year ago, having said that my backside didn't get a scratch. It's comfortable it's built really well but you need to buy the spreader pad (their usually not included) makes a world of difference especially when your learning and the kites higher in the window

North Styler Waist harness - really like it built well and suits my waist. I tried on a couple others but they just didn't fit around the sides very well and I didn't like the hard plastic that some of them have on the inside.

As for learning - I'm happy I learnt in a seat harness my partner (who did a lot of windsurfing) started with a wast harness. Horses for courses really, pick one that fits right and your off. You will need a strong core if you want to learn with a waist harness - if you don't have a strong core forget the waist harness and take a seat.

Thanks everyone you all have some good points. So I guess try as many as I can is the answer and go with what feels right. Cheers!!!

Definately a seat harness for a beginner. You spend most of your time with your kite above you. A waist harness will give a beginner sore ribs. I have a Dakine Fusion and am very happy.

decdok is on the money in IMO. saw ribs..... Its not a good session unless you go home with everything sore anyway..