As far as _setup_ goes, it depends on your boat. I've got a jet-sled style 19ft boat, so it's one open area. I now run a swivel chair on either side up front, a large fish cooler with a padded top behind the captain's chair on the starboard side, and a bench seat (with a storage box below) behind the passenger's seat on the port side. The cooler and the bench seat run lengthwise, so the people sitting on them face each other, rather than facing forward. I'm eventually going to upgrade to better swivel seats, and I hope to put custom storage boxes under them, too... it's pretty much wasted space right now.
As far as who makes the _best_ seats, check out Bentley seats, they're nice, but they're not cheap!

-N.