It doesn't matter if your basement home theater or media room has a full size theater or one large flat screen television; the most important aspect of designing a basement home theater is that it incorporates your personal style.
Perhaps you've always loved old movies. If that's the case, then a classic home theater might just be your style. Keep decor simple with stadium-style seating accented by posters of your favorite Hollywood stars. Add fun touches, like a popcorn machine or selection of popular movie candy, to make it feel like a night out at the theater.
If your tastes run to the more simple media room, consider adding leather sectional sofa, using part of the space as an area for watching television, and the remainder of the space as a bar, recreational room or office space.
See also: Home Theater Planning Guide
Decide what type of space you really need for movies, gaming and more.
Projects by Professionals(at Pro Galleries)
Projects by People Like You (at Rate My Remodel)