What airline has the most comfortable seats?

I got myself a copy of Business Traveller Airline Survey at the Technology Travel Europe show. I did not know this publication and it was an interesting read, despite the fact that some of the airlines I use most often are not featured (in the last page they explain that space limitations have forced them to select just a few). It basically describes the type of aircraft and seating facilities available in each airline. Its content might be of interest to frequent fliers with the ability to select the airlines of their choice. This information can also be accessed online through Business Traveller's Seatplans service