The best home theater listening room seating?

What is your experience?

I am currently laying out an SACD listening environment & home theater room in my home.

I understand "the chair" is one of the most important investments one can make outside the electronic gear, and I will be laying out the room plan around its measurements.

Single chair recommendation is ok as I can layout multiple singles. (ie: doesn't need to share the same arm rest). Comfort and value is important, budget is not.