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.