Low Fowler's Position is a semi-reclined posture where a patient is positioned at an angle of about 15 to 30 degrees. This position is commonly used in medical settings to enhance comfort and facilitate easier breathing, especially for patients with respiratory issues. It allows for better lung expansion while reducing pressure on the abdomen. In Low Fowler's Position, the patient's head and upper body are elevated slightly, while the legs remain flat or slightly bent. This position can also aid in digestion and reduce the risk of aspiration, making it beneficial for patients recovering from surgery or those with certain medical conditions.