How many seats in home screening room?

I am looking for advice with regard to the placement of the speakers and seating in a den I am rebuilding into a screening room. All other advice is greatly appreciated and generally fun to read. My concern is to achieve excellent audio for the front seat (mine) when I am alone and also the best sound for all viewers when the room is filled. I recognize that there are trade-offs, so, I am soliciting experienced advice as to the best trade-offs. The room is designed for home theater not my two channel stereo. I have not decided on which center channel speaker. Advice welcome. The dimensions are 26 feet long, 16 feet wide, ceiling eight feet high on the 16 foot walls and 14 high in the center (cathedral ceiling). I plan on a minimum of six fixed position theater seats and a maximum of ten seats. I anticipate having at least two levels of seating. I also am open to raising the television, a 60", so that it is at least at eye level for the first row. My current audio setup is: Dunlavy SC-IV front speakers, Dunlavy SC-1AV rear speakers, HSU powered sub, (2) Citation 7.1 amps(4x150) bi-amped to the front speakers, Lexicon DC-1 pre-amp, Panasonic H1000 DVD. What would you do? Thanks, Bill