For me it is a comfortable, relaxing, distraction free environment. Because my brain had the tendency to wander, I limit distractions as much as possible at least until I strengthen my ability to stay focused. That’s the main challenge for me when meditating so I try toset myself for success as much as possible before I even start meditating. I also sit in whatever position is most comfortable to limit my figuring and it helps me focus when my body is comfortable.
Any quiet place works for me. I especially enjoy my recliner when meditating. Only on the very exhausting and trying days do I meditate while reclining.