Below are a selection of images of my HTPC Theater. This is a small theater using the space of half my basement. The sound and video is optimized so that the best spot in the theater is the front row. The walls and ceiling are insulated with fiberglass bats, to reduce echoing. The front viewing area is painted black to reduce reflection and color tinting of the movie from the surrounding walls. Back row seats are raised stadium style, allowing an unobstructed view of the screen from those seats. Base shakers were added to the seating to enhance the theater experience. Shelves were built to hold DVD's and CD's (both movies and music can be enjoyed).
This theater was built on a budget. The screen is stretched blackout cloth. Recliners are cheap ones that was on sale for $160. Dimmer remote controls purchased at the local box store. Everything was built and installed by myself. My guess is that under $5,000 was spent on this theater.