It has a 4” high density foam seat and back cushion with low shear fabric. It also has removable drop down side rails / arm rests. The seat dimensions are:Seat depth 22”, seat width 29” and back height 28”. It comes equipped with surface 8” easy glide casters, with 4 wheel central lock and brake. Back reclines with independent elevating leg rests. In the stretcher position, high – low function can vary from 24” to 32” (high – low does not function in chair position). The controller has a "One touch" button that allows chair to stretcher positioning with one command. Capacity 850 lbs.