HT seating dilemma

The room is 14 wide, 22 long and 8 ft high. I will be sitting approximately 14 feet from the screen. I wasn't planning any special ac. Do you think i need to beef up the ac? Looks like i will have to have the framers build me a riser and have 2 rows.

Thanks guys. Just tryin' to take in all of what Flrnlamb said! Wow. I never knew there was this much to think about. I have no ht gear yet. I will be using a seperate tube 2 channel setup that is not connected to the ht side. I have all this gear already. I am planning to get B&w inwalls, already have a velo dd15 sup and a b&k 5ch amp. Will look at a processor with eq capabilities. Cabling will be kimber kwik. Room treatments by realtraps.
Flrnlamb, the room is dedicated and enclosed. Entry is from the rear. I want a 110" screen or so. Will have my 2 ch speakers out into the room a few feet. i basically want something like this...
http://forum.audiogon.com/cgi-bin/fr.pl?vdone&1174144434&read&3&4&
Looks like i will bring in a chair to put in front of ht seating for 2 ch listening.

This will be a 1080p projector. Is it worth it to get a "anamorphic" screen/ lens like the link above? It looks cool but is it worth the cost?

Ok,
I went to my local hifi buys and they had a setup very similar to my room. They had a riser with 3 chairs on the second row and 2 up front. Looked pretty good to me. That will put the front row at 14 feet, the second row at 17-18 feet. What do you guys think?

screen size will be 106"

i did try the acoustic innovations highpoint chair{ ht } today. VERY comfortable. Only downside is their $2200 price tag.{each} ouch!

Thanks flrnlamb. The wife factor requires me to put both ht and 2 chin the same room. That's the only room i get full control over. I was planning on sitting 38% from the rear wall as instructed by Ethan Winer of Realtraps fame. A little off center would help i geuss?