The seats recline as usual walk in theatre seats do. I believe you can pay extra to sit in the motion seats. Only available in one theatre at Regency though. That's if they still have it at all. Those seats recline more but never stay long. If you're looking to lay completely horizontal comfortably you may want to consider a Redbox rental and a night at home.
You can lean back a bit in your chair. But they are not full on recliners.
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