Jimmy Fallon has more of an eye for detail that we would have expected. Not only did he approve each step as his new Tonight Show set was built, but he took the comfort of the audience into consideration. Usually, audience seating at talk shows is hard and cramped. According to Mike Walker at The Enquirer, Jimmy told NBC that he wanted the most comfortable seats any talk show has ever had. The network spent $1500 to reupholster each seat with cushiony red leather so he has the happiest audience in town.