I have always wanted my home theater seat armrests to be lower especially while reclined. It always put pressure on my shoulders, forcing me to shift around or drop my arms to the seat during a movie. No more! Here's how I DIY made a couple new arm rests, that look and feel like original but are as short as possible.

Leather: https://amzn.to/3O1Yo7R
Upholstery foam: https://amzn.to/48CdMjr

Past video items:
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Oven Mainboard WPW10556710: https://amzn.to/47BcO5z
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Floating Center Mount: https://amzn.to/3S7akbc
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BUDGET Watchmaking Tools
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