Yes. LEED Interpretation 10254, made on 10/1/2012, allows sloped view lines starting at 42 inches in IEQc8.2 and specifically states that the view line is not required to be horizontal: "To determine direct lines of sight in section, provide one or more representative sight lines from a point at eye height (42 inches) in the regularly occupied space to perimeter vision glazing between 30 inches and 90 inches above the finished floor of the building. The direct line of sight may be slope from 42 inches at the seated area to any unobstructed area of the vision glazing. The direct line of sight is not required to be horizontal at 42 inches only."

Question
If views are accessible from a seated position, yet above 42”, can these contribute to the views calculations?