There are ways to not require a waterproofed seat in a shower...one method is called a monument bench. You waterproof the shower and then make the entire seat out of water tolerant materials...like a big stone monument. That it might get wet is irrelevant.
By far, though, the 'cleaner' way to make a shower waterproof (note, code only requires the pan to be waterproof, but everything else must be water resistant) is with a sheet waterproof membrane. That way, all surfaces can become waterproof up to at least the height of the showerhead (and you could go all the way onto the ceiling, if you wished, and would be required in a steam shower).
Depending on the dimensions, and location, Innovis makes a series of products called Better Bench, that are 'hung' on the walls, and anchored into the wall. I put a corner one into a shower I did for my mother. They also have some small corner units just so you could say put your foot on it to shave.
Schluter has benches that are formed out of structural foam, that then get covered with waterproofing sheeting, or, you can make them out of their KerdiBoard sheets. Wedi makes some similar sheets, and can provide a totally waterproofed shower as well. People get queasy about foam, but keep in mind, they have been using it on the approach ramps to highway bridges and overpasses for awhile now...installed properly, it can easily handle the weight, are inert, and waterproof in their own right. They also have some corner shelves you could put in as a foot rest, or to hold various things. Noble was the first sheet membrane certified by the plumbing codes as viable for showers...Schluter came shortly afterwards, and both of those have been around since the 1980's, so neither one is 'new'. Some people still haven't heard about them, but both are multimillion dollar companies and Schluter is a multinational one with two major facilities in the US.
As I said before, there's more than one way to build a reliable shower, but it's detail oriented...you must cross all of your T's and dot all of your I's if you want it to perform and last. Personally, if it weren't for cheap labor, mostly in CA, hot mopped shower pans would no longer be used...it's not particularly green, has a lot of VOCs during install, and is just as prone to failure as other methods. Getting a proper, consistent slope can be an issue, too.
FWIW, there's no good way to put cement board on a curb or a bench when using a liner, and it's not generally accepted to do that with a liquid applied waterproofing unless you are REALLY careful. That makes preparing the surface of a bench tougher to get a thinset compatible layer while maintaining water integrity tougher and is where sheet membranes start to shine.
Take a few minutes and work through this for an idea of one way to do things
Waterproofing Tiled Showers (scorm.com) There are other products and methods that can work well, too.