Two small sofas/couches...or two large love seats which are basically small couches.
If you can find a small recliner couch, then you've got the Lazy Boy effect as well.
If you are really building a dedicated HT room, then think about elevating a second row of seats behind the first row.
If you can find a small recliner couch, then you've got the Lazy Boy effect as well.
If you are really building a dedicated HT room, then think about elevating a second row of seats behind the first row.