I have speakers (old OHM Ls) set up in my unfinished area of my house where ping pong table, etc. is. Walls are mostly interior insulated cinder block, some exposed wood wall frames and drywall. Open concrete floor. The insulation helps make for better acoustics. All in all not bad at all for listening. There are many ways to pretty up a room short of traditional drywall finishing, most of which are also easier to change and adapt as needed with a little creativity. Lots of ways to adapt the acoustics as well. As long as it is a comfortable environment in the listeners mind, that's all that matters.
Myself, on a nice day, I like to see the sun shine. YMMV.
Myself, on a nice day, I like to see the sun shine. YMMV.