I didn't note it in the photo, but you can see that my side surrounds are down to just above ear level and slightly in front of where your head would go (once reclined) so that the sound isn't blocked by seat backs or heads, and to also put some of that side surround sound in front of the listening area for a more smooth transition from the front mains. The rear surrounds are just above the backs of the 2nd row of seats and as wide as I could go in my room without being on the "columns" in the back. The goal there was to get the bed layer speakers more evenly distributed around the listening space for more smooth 7.1 sound first, before even adding overheads (I actually tore down my front false wall, bumped it about 16" more into the room so that my front corner bass traps weren't in the way of my widening my front sound stage as well. It made my screen bigger looking (and brighter since it was closer to the projector), so bonuses all around.
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2-M60s, VP180, 8-M3s, SVS 20-39PCi, DIY Sub, 8-Shakers, JVC RS45, Anthem MRX-1120