I use leather recliners in my room. The only issue I know of is you want the back of the chair not be any higher that your shoulders other wise it will be like cupping your ears with your hands.
Listening chair suggestions
I now have a dedicated listening room and I am searching for just the right chair to place in the sweet spot. I'm considering a recliner or maybe one with an ottermen. I thought an ornate barbers chair might work but it seems difficult to transport. Suggestions are welcome.