We were also in business class on Iberia. I'd say it's about average -- not outstanding, but not terrible either. I read somewhere that Iberia was going to upgrade their Business Class cabin--don't know whether that happened or not. The seats we had were not lay flat seats. They were those seats that recline at an angle. You're sort of flat, but not quite. I'm short and kept sliding down in the seat and waking up. The food was OK--again, kind of average. If they've improved the seats, I'd say it would be pretty good. I agree with Marcie, we liked the Swiss Air flights better. Swiss Air even has an all Business Class flight from Newark to Zurich. That's the flight we were on and we really enjoyed it.