I use a top end Lazy Boy recliner in leather. Real soft and cushy. You can see it on my system page. When you recline you open up the sound field behind you sort of like having no back. I set my calibration mic right where my ears are, perfect.
I use a Cost Plus Kendall chair that has low back and comfortable, as seen on my system page. It is a fabric and not leather chair. Why I purchased this? Because the Le Corbusier LC2 is way expensive!