You may not think of it immediately, but flooring is another important factor to consider when planning your basement home theater. Basements are much more prone to flooding and leakage problems than any other room in your home, so you may will want to be sure your floors, and possibly even your walls, have been properly waterproofed prior to placing furnishings or expensive electronics into the room. Basements tend to be colder than other rooms, as well, so be sure to install thick carpeting or lay down rugs atop cushioned floor mats to provide warmth and to make the room more comfortable and inviting.