As a general rule of thumb, anything that is stitched would be leather. I too have a 05 987 and from what I can tell only the following items are leather (and do not include the standard steering wheel):
Shifter boot (on my manual)
Seat faces
Handbrake lever
This would be supported by Porsches 06 guide where one could deduce what is not leather in the base by reviewing the list of what is upgradeable to leather (pretty much everything).
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06 987S- Sold
Carrara White / Black / Black/Stone Grey Two-tone
05 987 5-speed - Sold
Midnight Blue Metallic / Metropol Blue / Sand Beige
06 MB SLK350- Lease escapee
Iridium Silver Metallic / Black
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