Facing the east stands, seat no.1 in each section is on your left (north). Most sections do have 28 seats per row. Section 106 runs from about the south 30 (seat 28) to about the south 45 (seat 1).
Can't really have a bad seat in 106, or anywhere in Kinnick, really...except maybe for the bottom few rows.
And from Hawkeyesports.com (not sure it's still there), here are additional basic facts about Kinnick seating:
WEST GRANDSTAND (Pressbox side) There are 79 rows in the West Grandstand with Row 1 at field level, Row 42 at the tunnel and Row 79 at the top. Seats are numbered from the south (to the left when facing the stands) to the north (right) with Seat 1 in each row being the seat at the southern-most end of the row in each section. Most rows have 28 seats.
EAST GRANDSTAND (Hospital side) There are 79 rows in the East Grandstand with Row 1 at field level, Row 42 at the tunnel and Row 79 at the top. Seats are numbered from north to south with Seat 1 in each row being the first seat at the northern-most (to the left when facing the stands) end of the bleacher for each section. Most rows have 28 seats.
SOUTH END ZONE (Iowa tunnel end): Below the concourse there are 31 rows with Row 1 at field level and Row 31 at the top immediately below the concourse. Seats are numbered east to west with Seat 1 in each row being the seat at the eastern-most end of the section. Most rows have 28 seats.
Above the concourse, there are 40 rows with Row 1 immediately above the concourse and Row 40 at the top. Seats are numbered east to west with Seat 1 in each row being the seat at the eastern-most end of the section. Most rows have 28 seats, but the first 7 rows have only 18 seats.
Capacity: 70,585