It seems to me that it is easy
It looks to me as if/though it's easy.
It is to me easy. "Is" just doesn't work like that.
[I was thinking of saying 'Is to' is impossible; but that would have been wrong. It's used in comparisons such as 'Catalunya is to Spain as Wales is to Great Britain - with rich mineral resources and a distinct cultural and linguistic background'.]
Student or Learner