Went here to attend SF Sketchfest. (Have also attended a few other small productions here in the past.) The theater is small so the view is good no matter where you sit. Seats are a good medium size, not tight like some other larger. Not much in way of decoration but I appreciate a small art theater for what is hosts, not how it's decorated.
We went to see "Scrooge in Love" and absolutely loved Eureka's intimate theater. As an added bonus, the premiere seats (which are less then the larger theaters) come with a free beverage served by really nice volunteers. On a side note, if they ever run the musical again, I highly recommend seeing it.