Reclining seats are designed to provide enhanced comfort by allowing the user to adjust the backrest angle. Commonly found in vehicles, theaters, and airplanes, these seats enable individuals to lean back and relax, making long journeys or extended viewing more enjoyable. Many reclining seats also come with additional features, such as built-in footrests or adjustable headrests, further improving the seating experience. They are popular in both residential and commercial settings, catering to various needs, from casual lounging to ergonomic support during travel.