You lower your seat for descents. It allows you to pull your body off the saddle and to get behind the seat. On steep descents you might even rest your stomach on the saddle, butt way over the back wheel. If the seat is high, this is hard to do. Also, when climbing up steep hills you typically push your butt back on the saddle and lower your back and arms and if your seat is too high this is difficult to do (your legs would be too stretched out). Seat positioning on a mountain bike is way different than a road bike. You do alot of moving around on a mountain bike less on a road.
'cause I'm alittle lazy I usually just ride with my seat alittle on the lower than higher side so I don't have to stop and adjust on descents but many people will stop and push the seat down. Now if you find yourself just doing flat trail, you shouldn't have a worry.
PS: I like clipless pedal but I realize some people, for the comfort level like a plain platform. Don't use a cage and strap - you will have trouble getting out if you do. Good pedals to consider are Time Z Control (my pedal) and Crank Mallets... both have a nice platform you can ride on top of if things get iffy and you need to bail...



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