The projector is over 7 foot up and enclosed at the very rear of this room. Theater space is small, just over 14 foot long. Pretty sure we will have traditional living room type furniture down here as my wife isn't too thrilled using this space strictly for a dedicated theater to begin with. With more traditional furnishings, she will be less prone to make too big a deal out of it. But, it was really only a junk space before I decided to make it into a HT, sauna and bathroom, so I may just go all the way and do theater seating. Won't know until I get further down the road with building. It could have a double row of 3. Back row would have to be on risers though, or too many heads to look through. Not too keen on that idea myself, so most likely have a large corner recliner sofa and maybe 1 or 2 more single recliners with a few throw floor pillows for grand kids.