I know having a high back listening chair isn’t ideal, but I never put it to the test. For starters I just placed an absorbent towel over the back of the chair. At first the difference seemed subtle, but upon further listening there was a definite improvement in image depth along with a blacker background which allowed for better separation between instruments and vocals creating improved image specificity. I then removed the chair and sat on the ottoman. The difference was less than before, but favored the chair with absorbent material over the high back. Because of the dimensions of my room I’m sitting fairly close to the rear wall, which has been kept fairly live compared to the front wall behind the speakers. So in my situation I’m going to keep the chair and find a nicer piece of fabric to toss over the back.
I use A faux fur sheep skin headrest cover on my leather chair. It seems to help and it’s comfortable.
I heard a rumor that Ted Denney is working on a special towel just for this purpose. With the UEF treatment, $3300. including a pink fuse. Just a rumor, but a reliable unnamed source from The Washington Post.
My sources say it will also have cat repellent built in! 
Coincidentally, this morning’s edition of ‘Ask Paul’ was a question about the listening seat. Paul recommends to eliminate the head rest. 
Are we sure this is not simply because Paul does not fully understand the word, “rest?” I’m not sure a guy who very actively runs a company, wrote 30 books, and un-retired is an expert on rest. Seems like we would be better off asking my step mom. She’s younger than Paul, but I’m pretty sure she still has him well covered when it comes to resting her head and she has always been a big proponent.
A good way to simulate the effects of a high back chair on what you hear from your system is to raise your arms, clasp your hands behind your head.
