Is this going to be a new house, or is it already an unfinished basement? I would check out the dimensions of the furniture you are wanting to place in there. Determine how far back you are going to be sitting (ie couch against wall?), and you might want to see where your speaker locations are going to be. If you have speakers on the back wall, you may not want to have the couch right against it. You could always take out the unfinished storage and make your room a little shorter, giving you your back closet as storage.