Best Theater Seats - 2000
UA Union Square Stadium 14/Second Stage Theatre
Sure, multiplexes are perfidious conglomerates, pandering to the bourgeoisie and punishing purveyors of independent cinemas. They doubtless belong in the same circle of hell reserved for chain stores and Top 40 radio. But just try working up an acceptable level of ire once you've sunk into the theater seats of the UA Union Square Stadium 14 (850 Broadway, 253-2225). Cushy but not mushy, flexible but not flaccid, these high-backed acmes of sedentary engineering provide excellent back and bottom support. And as the tiers of seats rise along a considerable rake, you needn't fear a view blocked by the big-headed clod in front of you. In the case of the legitimate stage, Second Stage Theatre (307 West 43rd Street, 246-4422) slays the competition. Perhaps the highlight of the playful spacedesigned by Rem Koolhaas and Richard Gluckmanthe goldenrod-hued chairs conform to your shape with all the acumen of a prohibitively expensive running shoe.