A few shows do have wheelchair/
ECV seating both in the rear and in the back. If you have a preference, make your request to the the CM greeting guests. Some have limited numbers of seats in the front and if you are late, there may not be seats in the front left.
As was already mentioned, in the front seats guests heads are often at/near the level of the floor of the stage, so it is necessary to look up (which may give you a crick in the neck).
Wheelchair seating for shows by park:
MK
Tiki Room in Adventureland - front row of the circular theater at the end of several rows. The view is very good.
Hall of Presidents in Liberty Square - I have not been in here since the recent renovation was completed. Before the renovation, all the wheelchair/ECV seating was in the back row. The theater was higher in the back and sloped down toward the front, so the view was pretty good. I have no reason to believe they changed the location of the accessible seating.
Country Bear Jamboree in Frontierland - seating is in the front rows. It is a little look up, but not bad.
Mickey's Philharmagic in Fantasyland - seating is in the last row. The theater is very 'shallow' and these seats are actually some of the best to be able to see the entire screen.
Walt Disney's Carousel of Progress in Tomorrowland - seating is in the front row. You do have to look up a little to the stage, but not that bad.
Monster's Inc Laugh Floor in Tomorrowland - seating is scattered in the first few rows.
Epcot
Ellen's Energy Adventure - these are theater cars. With a manual wheelchair, you can drive right into the rear row of the back theater car.
ECVs and power wheelchairs are parked, you walk to a row of the theater car and your ECV/wheelchair will be waiting for you when you get out.
Turtle Talk with Crush in the Seas - there is wheelchair parking in various rows where spaces have been left to park.
Here is a picture that shows the seating. The circles you can see at the end of some rows are wheelchair symbols. Children may sit in front of the benches on the floor.
Soarin in the Land - not really a show, but you can see pictures of the seating on
this thread about Epcot. You can sit in any row; the ECV/wheelchair can be driven right up to the seat. A member of your party or the CM will move it before the show.
The Circle of Life in the Land - the seating is in the back row (there are pictures of that in the Epcot FAQs thread too.
Honey I Shrunk the Audience - seating is in the back row.
Reflections of China in World Showcase - there are lean bars, not seats in this show and also in
O Canada!. The movie is a 360 movie and shows all around you. There are spots without lean bars in the back of each theater and those are actually good spots since you have the majority of the action in the movie in front of you.
American Adventure in World Showcase - seating is in the back row and there are pictures in the Epcot FAQs thread.
Impressions de France in World Showcase - seating is in the back row. The theater is not very deep and it is about a 180 or 200 degree movie so you have screen to the side of you.
Disney's Hollywood Studio
The Great Movie Ride - this is a moving theater car. Wheelchair seating is in the rear. People with ECVs can park the ECV and then sit in any row as directed by the CMs.
Sounds Dangerous - this is a sound show in a mostly pitch dark theater. Wheelchair seating is in the back, but since most of it is in the dark, it doesn't really matter much.
Indiana Jones - this is a live action show with fire, explosion and gun effects. There are a very few handicapped seats in the front which involve using a steep fairly winding ramp. You will be very close to the action though, so small children may not like it. The majority of the seats are in the back row.
American Idol - seating is in the front few rows. The stage is above you.
Muppet Vision 3D - seating is in the back row.
Lights, Motors, Action - live action outdoor car action show. The majority of the handicapped seating is in an upper level. There is a small amount of seating at the front at ground level. There is only room for one companion to sit next to the wheelchair/ECV and the rest of your party sits behind.
Voyage of the Little Mermaid - seating is in the back row.
Playhouse Disney Live on Stage - I don't have experience with this, but I think the seating is in the back.
Beauty and the Beast - there is seating both in the very front row and in the very back row. Getting to the front row involves a steep winding ramp. The front row is below the level of the stage and the lights partially obscure the view. THis is a picture of my DD in the front row during the preshow (which no longer exists).
Fantasmic - seating is in the back row. There are a few (like 2) seats in the front row. We sat there once and you get heat from the fire effects and also can get very cold from water spray from the water movie screens blowing on you. This is the view toward the stage from the back row.
Animal Kingdom
It's Tough to Be a Bug in Discovery Island - last row
Festival of the Lion King in Camp Minnie Mickey - front row. There is stadium seating here and the front rows are the only ones you don't need to go up stairs for.
Flights of Wonder in Asia - back and front row. This is a live animal show where the birds fly above guests.
Finding Nemo, the Musical - there is seating in the very front (which I believe is now a 'premium' area for dessert package guests). Getting to the front involves a long steep winding ramp. We felt the front row was too close to the stay. It is a look up and you can't get as much of an overview of the entire stage from the front. There is also seating in the middle and at the back row of seating.
I have pictures of the seating for most of the shows/theaters, but I have very few of them downloaded to the DIS site. If you want to see a particular one, just let me know.
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