It is easiest to meditate by candlelight. During meditation, your eyes become sensitive. Candlelight is a soothing and natural light. Some enjoy burning insence. Good insence contains aromatic oils that soothe your central nervous system, and the fragrance of insence is nice.
Meditation is an act of supreme beauty.
When you meditate, you will discover your own inner beauty and the beauty of eternity. Anything that you can do that will add to the beauty of your meditative experience will be helpful. Sit on your rug in a cross-legged position. If you find it more comfortable, sit in a chair. The inportant thing is to sit up straight.