It depends what row you are sitting in. The 1st row goes the highest. The 2nd row goes under the 1st row and the 3rd under the 2nd. I've had the pleasure of sitting in all 3 rows. I am afraid of heights. If you behave and don't look down, you have no idea how high you are. The 1st row goes up almost to the ceiling. Yesterday, I sat in the 1st row. It was the best experience of the 3 rows. It was so wonderful not to see other peoples feet dangle. I barely noticed the round spot at the top of the ceiling. I did not look down and I used the children's leg strap to make me feel safer when the seat tilts down. The woman next to me, said she wished she had used the leg strap.