After years of trying to decide on a listening chair my search is over.
I found a chair with a full width head rest that was very comfortable and could be altered. I bought the chair from the manufacture along with a extra hide of leather that matched the chair.
After disassembling the chair I took the leather off the back and rebuilt the interior framing to form a narrow headrest at the horizontal welt in the leather.
Once that was finished I took it to an upholster to restore the back to its new altered look.
Though the chair is a recliner with a foot rest that folds out from below the chair it would need to be reclined and that would not make for a listening position.
I built a foot stool frame and stained it to match the wood on the chair and sent that to the upholster at the same time.
I'm very happy with the results and it is very comfortable and no sound reflection possibility from the head rest.
I will post more pictures shortly as I am having problems uploading them.