 The use of reclining wheelchairs is particularly common among people with spinal cord injuries such as quadriplegia.In the case of tilting wheelchairs, the seat-back, seat base, and leg rests tilt back as one unit, somewhat similar to the way a person might tip a four-legged chair backwards to balance it on the back legs.While fully reclining spreads the person's weight over the entire back side of the body, tilting wheelchairs transfer it from only the buttocks and thighs (in the seated position) to partially on the back and head (in the tilted position).