Keeping in the same vein as the last post, an incredibly important piece of audio gear is, perhaps suprisingly, the seat you sit in!

At home, I sit in an aeron chair. (scored it used on craiglist a few years ago) My chair is a little busted, the recline doesn't really work, but it is still a fairly comfortable place to sit and listen to music. This really works for me because my music is mostly replayed through my computer.

However, up at my wife's house, I run my portable rig - a rockbox'd ipod 5.5 through an alo audio Au/Ag cable to my meier corda 3move amp. Then I usually use my rebuilt AT esw9s or sometimes my sennheiser ie7s or the JVC HA S500. Although the sound isn't quite as great from the portable rig it still is way better than any stock ipod combo and it gives me the flexibility to sit in this:

 

This thing reclines all the way back, so that you end up in a lying down position. One night, I passed out listening to music because it was just too damn comfortable!

There is no way I'll end up with one of these in my apartment, they take up a lot of space and frankly I don't have the money lying around to buy a fancy lounge chair. However, a great alternative is the ikea Poang chair, especially if you get the leather cushions. I often chill in mine and have occasionally fallen asleep in it - a testament to its comfort. 

I'm currently looking into headless computer systems or multimedia centers, that I could use to store and play back music, without being limited by a screen and distracted by the possibilities of a web browser. It wouldn't make sense to set that up in my living room, but maybe down the road, a dedicated listening chair could be in order!