This theater is a perfect fit for a basement, an attic, or a bonus room over the garage.
Construction is simple and low cost.
At the front of the room you have the choice of placing your TV and Sound System in front of a wall, or being creative and building a false wall 3 feet in from the end wall of your room. This design would allow the electronic equipment to be recessed and hide electric cords and speakers. Speakers could be placed behind or in front to the curtains. This adds a touch of class to your home theater. If you need more seating you could add two person love seats on each step.