It is recommended to the beginners, to the ones who cannot approach the diamond position (Vajrasana) for long time or the ones who cannot execute the lotus position (Padmasana) yet. It is recommended for the breathing control exercises (Pranayama) or for meditation (Dyana).
Sukhasana is very easy to execute. It can be approached by anyone. Sukhasana can be led to perfection a lot easier than any other asana. In the Yogi tradition it is said that, “An ASANA is perfectly executed when the practitioner can maintain it continuously, for three hours and forty eight minutes, in an adequate inner focusing. Any ASANA brought to this kind of perfection becomes a triple spring of benefits, physically, mentally and spiritually.”