The phrase "home theater" strikes different people in different ways, but a home theater can be set up just about anywhere you currently watch TV.
Some may envision an entertainment system that is artfully integrated into their living room wall unit.
Someone else may imagine a flat screen display rising out of a cabinet at the foot of their bed.
An enthusiast may demand the best seats in the house. This means a dedicated custom home theater with a large front projection screen, high performance audio system, custom lighting, candy counter, plush drapery and reclining movie theater seats.