Porch Railing One Can Comfortably Sit Upon

Building codes usually require a 42 inch guardrail when there is a drop off more than 32 inches. I have a desire to have a guardrail one can sit comfortably upon. To get away with this I decided to landscape around this porch so that the drop off was terraced in two steps.

Seems a little bit elaborate to be able to rest one's feet on a rail while sitting on a seat 21 inches high, but here are my ideas on that.