Took the test this past Friday. 

It was much, much harder than the Becker's Final Exams.  The simulations blew me away.  I found the multiple choice questions hard but not as difficult as the simulations.  I thought the opposite with Becker's Final Exams.  I did better on the simulations than I did on the multiple choice questions.  But then again, who knows if I actually did better on the multiple choice vs. the simulations on the live test!

The simulations in Becker final exams are wayyy too easy. It gives you a false sense of confidence. I also purchased the Becker 2011 Final Review, and those sims are even tougher than what is in the Becker final exams. I know that for REG, the sims on the test were way harder than what was in Becker. Hopefully I'll be able to handle the FAR sims, :/

CPA24 -  Agree with you. We need to know inside and out of the material to succesffuly attempt SIMS. I would spend more time studying the materials than practicing SIMS. If you know the material, SIMS will not seem to be difficult.