Billybrat,
I have been actively searching for a comfortable seat for my 26. Some C-Brats provided feedback, which has been helpful, but I still am checking to ensure that the chair that I install, does all of these:
1. Does not interfere with the sink/galley, shifter control and leg room under steering wheel.
2. Lighter color (very durable) cloth, as naugahyde is very warm and uncomfortable when you are hot.
3. Comfortable for long trips.
4. Arm rest a plus.
5. High back a plus.
6. Head rest a plus.
7. Some adjustments for other operators.
What I have found is that the nice yacht chairs are very expensive and mostly naugahyde. Also most are too large for the footprint we have.
Several chairs really got my attention (Bentley Marine's Patriot for example), but the backs are in a permeant slight reclined position, which interferes with the sink. I talked to the manufacturer and even with the back, reclining option, it still will not work.
One C-Brat mentioned chairs for tractors, so that may be the path that I take. Tractor Supply has a very fine chair that meets all but one requirement above, but I found the same chair on eBay that looks just like the one at Tractor Supply, but may meet all of the requirements (I am waiting on seller to provide exact measurements....