IPA: /ˈsiːtɪŋ/
KK: /ˈsiːtɪŋ/
The arrangement or provision of seats in a place, such as a theater or hall, or the material used to cover seats.
The new restaurant has comfortable seating for all its guests.
Seating → It is formed from "seat" (from Old English "sæt", meaning a place to sit) and "-ing" (a suffix used to indicate an action or process). The word "seating" refers to the process of providing or arranging seats.
Think of a 'seat' as a place to sit, and the '-ing' shows that it's about the action of arranging or providing those seats.