After installing variable heated grips on my K1100LT (http://www.motobrick.com/index.php?topic=429.0) and being quite pleased with the results, I decided my K1100RS needed them too.
I paid a whopping $3.97 shipped on Fleabay for this 8 Amp PWM (pulse width modulator) "LED Dimmer." The box for it was a little too big for where I wanted to mount the control knob so I removed the control potentiometer from the box, soldered three longer wires onto it and hid the box part with the printed circuit board in my fairing. It probably wasn't necessary but I also covered the control knob terminals with marine epoxy to waterproof them.
(http://i278.photobucket.com/albums/kk91/electro_handyman/Bike%20Tech/vhg2a.jpg)
I also installed a 3mm 12V LED wired to the output right above the control knob for three reasons:
1) Visual confirmation that the heated grips are getting power
2) To make it easier to find the control knob at night in the dark
3) You can never have too many LEDs, right?
(http://i278.photobucket.com/albums/kk91/electro_handyman/Bike%20Tech/vhg2c.jpg)
I spent yesterday riding in temps varying from 40-80 degrees and it works great.