After testing the comfort of thousands of chairs, this is what I have concluded:

Support that makes it hard to tip over even if you lean too far back.

*Groan*

Material that is still comfortable after long periods of time.

Would you like to sit yourself, Rover?

Zani, that chair looks comfortable.

Well yeah.

Low-quality chairs are the enemy of overtime.

*zzzz*

Oh... he fell asleep...

I guess I'll spend my overtime keeping you company until you wake up...

Well, that's not so bad...