Abstract: A specially designed seat assembly allows a user to sit in lotus style meditation position while meditating. The seat assembly positions and elevates the user in order to provide comfort while holding the user in the correct position. The seat assembly can provide dual level support through an upper platform and lower platform. The seat assembly is specially shaped in order to conform to the contours of the user. The knees are elevated by the upper platform, and the feet and ankles are drawn inward and supported from the ground by the lower platform. The user is held in a traditional lotus style seating position. The seat assembly allows for the user to remain in a relaxed state, free from discomfort. The seat assembly is supported by a metal skeleton, which prevents the seat assembly from becoming deformed upon repeated use. The seat assembly has a cushion formed around the metal skeleton, which is stable, yet comfortable for the user.