A home theater is all about comfort. Without good seating, you'll never match the theater experience. And if you're willing to spend some money, you can snag some seats that are every bit as comfortable as those padded chairs we love to lean back in at the theater.
There's good news and bad news when it comes to picking out home theater seating. The good news is that there are tons of choices on the market. The bad news is they don't come cheap. You can go with chairs that are spot-on replicas of those in the theater, complete with flip-up rocker bottoms and thick padding, such as Alessandria Convention Seats. But this is your private theater -- you can make it better than a movie theater, with luxurious leather chairs like the power-reclining Berkline 45002. And there are plenty of other choices, too. You could even consider home theater couches.
Finally, consider installing some seat risers. The only way to please big crowds is to make sure your theater room supports stadium seating so everyone has an unobstructed view of the screen.