Most important acoustically is no headrest. I had a comfy leather recliner with a high headrest which looked nice. When I changed it out for a low back chair, the sonic difference was noticeably better. I don't recall ever resting my head on the headrest anyway so no loss there.
This has been discussed many times so a check of the archives might prove useful. Or we can just do it again.
This has been discussed many times so a check of the archives might prove useful. Or we can just do it again.