Yeah in my first we used regular recliners.
They were very comfy and no complaints other than the look.
Next Theater we purchased a Lazy boy couch that had two recliners built in. That worked out really well as you could also lay down on it horizontally. We had a second row of real old-style theater seats and that was cool too.
This presently I am doing three rows of 3 theater chairs each. I will miss the couch a little though.
Check out Coaster for more affordable theater seating too.