The back row in a theater, sports arena, or church. Since they're often dark and secluded, they're
theoretically the best place to get a handjob, without being seen by some fuckwipe.
Joe:
Duuuuuuude we should've gotten our tickets way sooner- we're stuck
in the back row.
Bob: Ha says you - me and my girl always wanted handjob seats.
Joe: Oh yeah? I'm gonna sit in the
third row. Whatever seat I sit in is the handjob seat.