Boats can include seating assemblies that can be configured in a variety of different arrangements. In one configuration of the seating assemblies described herein, a forward-facing seat and a rearward-facing seat are arranged back-to-back above a seat bottom. In another configuration, the seating assembly can be arranged as a forward-facing reclined seat such that a forward rotation of the forward-facing seat to a flat position with the seat bottom causes a rearward rotation of the rearward-facing seat to a reclined position. In still another configuration, the seating assembly can be configured form a reclined seat in a rearward-facing configuration.