It's President's Day, and on this holiday lots of folks will be relaxing and entertaining. Today you'll learn what room is fast becoming the new home entertainment center! Low interest rates and soaring home prices have many homeowners tapping into their equity to bring a little luxury into their lives. High-end kitchens are usually first on the list, followed by elegant spa-quality baths. Third on the list are high-tech home entertainment centers, which normally are nestled in family rooms. However, today, a lot of home entertainment is going ?underground?! Indeed, basements are fast becoming the hot new entertainment center. In addition to all the usual upgrade amenities, homeowners have discovered they are a great place to install lavish home theater set-ups! With minimal outside light interference, easy-to-sound-proof walls and ceilings, and lots of space for equipment and seating, basement home theaters are a ?natural?! And that's the low-down on today's home entertainment.