I would think that the priorities would be as follows:
1. High thread count 100% cotton sheets.
2. Decent lighting that can adjusted to the customer's preference.
3. No clutter.
4. Some minimal tastefulness and coherence in terms of decorations, but nothing so over the top that some folks won't like it. (In other words, somewhat bland, but tasteful, like a high end hotel. Think The Crescent, The Mansion, a Ritz-Carlton or a Four Seasons'.)