Listening Chair?

More modern chairs can be found at www.allmodern.com or www.cb2.com.

Look for Palour and Club Chairs as they have heights of 26" with a small footprint for the smaller listening room.

Your restriction of a 38" height might limit you in style and possible comfort, depending on seat back design and how tall you are. I'm a big fan of custom Ethan Allen upholstered pieces. They are well made, smartly designed, and fairly priced for the quality. I find fabric greatly preferable to leather as far as comfort goes. If you aren't possessed of too large a frame, the Ethan Allen "Linear" recliner is hard to beat for style and comfort (but it's 41" tall.) Their "Conner" recliner chair is also comfortable, is 38" tall, but much more traditional in basic design. However, with the hundreds of fabric choices available, you can choose a smart looking contemporary fabric that will play down the traditional look of the frame. I happen to prefer something wider than a chair for long listening sessions. A loveseat gives you more room to sprawl.

http://www.ethanallen.com/product?productId=3723109&categoryId=8367

http://www.ethanallen.com/product?productId=2858&categoryId=8367

Stressless is the way to go. For years I had an Emaes/Knoll chair, in original rosewood. I sold it off for $7K and purchased a Stressless which is way more comfortable.

Stress less recliner. Great look, great comfort, and high WAF