Me and my friend are going to try mutual masturbation.. How exactly can he jerk me off so that he is comfortable and that I am comfortable.. I would prefer to lay down..
Whatever is comfortable for you guys. Sounds like you've discussed this and you're both OK with it. I did this with a couple of friends in HS and don't regret it at all. It may be a bit wierd at first, just be cool and talk about things, laying down will most likely be best if that's how you normally do it. If either of you gets "cold feet" then stop....don't do something you'll regret later!
Either lay down or sit on the couch.