The are not flat, but they do go to about 160 degrees, and are more comfortable (IMHO) than the so-called flat seats (e.g. SQ C spacebeds) because there is no slippage. Also, great for lounging, because the footrest comes up much further than the spacebed footrest. However, entertainment is definitely not keeping up with the times - no video on demand, and a small selection of channels only.