Home Theater Steamboat Springs. The materials used on your ceiling, Perfect Flooring , and walls will have a great impact on how good the room sounds. With materials that are too hard and reflective, you will have a harsh, overly bright sounding room that doesn’t decay properly. If the materials are too absorptive, the room will be dead and unnatural sounding. You ought to plan the materials on your walls, ceiling, and floor, just as you plan the equipment in the room. Let us help you to plan properly.