The seats seemed similar to me in terms of comfort, but the footrests which raise up can actually impair stretching out your legs. The SQ seats were the most comfortable, but, as I mentioned, one of them didn’t recline. I think the biggest comfort factor for me was where I was seated. The window seats felt roomier, and if you’re a side sleeper, I would pick a window seat so that you can turn a bit and face the window to sleep. The actual seat dimensions can be Googled. SAS has some attractive PE fares out of ORD and EWR right now. Their lounges were not very good—-crowded and minimal food offerings, but the meals on the plane were better than I expected.