When sitting in a traditional chair, the feet are placed on the ground, the back is kept straight and not supported on the back. The thighs are parallel and the tibias are perpendicular to the ground.

Stability and efficiency are the important reasons sitting cross-legged works so well. There is absolutely no esoteric significance to the different positions. What is most important in sitting meditation is what you do with your mind, not what you do with your feet or legs.

Sitting in a chair