Acoustics and chair

I need a new chair for listening and am not sure the effects of a leather chair with headrest aproximately 24 inches wide behind the head
Check out the Ekornes Stressless- wonderful chair, supremely comfortable soft leather and fully adjustable with hassock. Not cheap, but well worth it.
Try to purchase the best chair you can given your budget.

I prefer leather covered seating surfaces.(looks and wear).

Stay away from the ones that look like a stuffed marshmallow or the "Michelin Man", they are not comfortable in the long run and they take up a lot of space and reflect the sound. Here are two very good deals in case you are interested. Leather and minimal in size. (no wasted design features).
I too have a Stressless chair. I purposely chose one of their styles with a back low enough so that my head is above it to avoid reflection right behind my ears. It helps that I'm over six feet tall. Really nice chair but as mentioned not cheap and I waited three months for mine because I ordered it right before the factory went on its month long vacation. It was worth the wait and the money because I love the chair and hassock and pretty much forgot that it cost about two thousand bucks. Red leather. They have a bunch of styles and it looks like it will last forever. No cupholder, though. Nice thing is I feel no need to change it like DACs, speakers, etc.
No leather, it really is that simple. The reflection above the head area is also, right on. Stressless does offer, on special order, fabric. A lot of people have the Eames/Knoll classic chair but it suffers from leather, tilt angle and head reflection. However, it has high partner acceptance, but so overpriced. All considerations should keep the head area open, it is the most important. The sound needs to pass your ears, like the wind. As for the leather, well your beefy body will cover most of it, so don't put on your leather chaps, vest, etc. Cupholder? Well you can't have everything.
Get the Stressless chait aready mentioned and make sure the back does not go up to your ears. awesome chair and no worries about leather as your body cover about 90% of the chair so the soft leather is a non-issue with reflection.

Just don't wear your leather pants and jacket while listening.