battricia, we did Soarin' 3 years ago, so my memory of it isn't great. But you go into a large room, and there are 3 rows of seats on two sides of the "theater". When everyone is settled in, the 3 rows lift up off the ground, until the front row is the highest, then the 2nd row below it, and the 3rd row below that. The 1st row is "supposed to be" best, because those people have a clear view of the screen, without dangling feet. We were in row 2 or 3, and it was fine.
The images start on the screen...picture the film in the French pavilion...except all the seats move in a motion that creates the feeling/appearance that you're flying over these sites. There are scents too...I seem to recall the scent of oranges while flying over orange groves. I love the ending, but won't tell you what it is. It's probably somewhere on the Internet.