Instead of going with the typical “movie poster” theme for this home theater, I opted for various tints of muted greys.  We had to have some kind of sound absorption, so I went with upholstered panels rather than upholstering the entire wall.  This way they can be easily changed out if desired.  Also, rather than provide row upon row of theatre seating, I went with an enormous sectional and two large ottomans for lounging and one row up front of the reclining theatre seats.  Wall sconces provide dimmable lighting and a small bar in the back is convenient for serving food and drink.  See my links below for a fun popcorn machine to add the finishing touch!