Abstract: Meditation in the seated position with both knees flat on the floor is enhanced by a tapered seat that is provided with at least one recess to accomodate a heel. The taper of the support is downwardly toward the heel recess, thereby encouraging the meditator to sit erect with much of the weight felt on the knees. Sloping downward projections from the seat that extend under the thighs serve to distribute the weight and reduce any problem of circulation in the legs.