I'm picky about this. I wouldn't want a leather chair for fear that this fabric would be less than forgiving of waveforms near my ears. In particular, a leather chair with a high back. If I were forced to sit with my back on a wall, maybe this would be less of an issue, dunno for sure. Givin my druthers, I wouldn't sit with my back on a wall. Just like my speaker placement, my rear end, too, would be and is out from the wall behind my seat. Look at the Cardas website for ideas. I don't subscribe to the rule of thirds exactly, but this is a good starting point from which to experiment. Particularly if you listen to a lot of acoustic music and/or music recorded on location. I likes a stage that will more envelope me and with depth of field and believe that too early arriving reflected waveforms from any source may compromise that.
Something like what Let said.