As a very experienced guest of STR cabins all over western North Carolina I can tell you from my experience that a clean, comfortable sectional sofa or other ample furniture to kick back and relax on with the company of friends after a long day of outdoor activities is essential. The comradery around a fireplace when it's cool on a comfortable sectional is memorable (Baines Mountain, Bryson City). A home theater is a nice addition but not necessary. Quality furnishings and a decent/modern entertainment set up as you mentioned with high speed internet for streaming movies (night time or for rainy days) makes for an enjoyable experience, and maybe a game system. I generally reserve higher end cabins and have experienced both; well thought out and quality arrangements, as well as some deplorable, uncomfortable, dirty, and tattered furnishings (in a "Luxury Cabin" in Valle Crucis). My reviews are always accordingly and my patronage of that managing company is as well. As a prospective owner I would not rely on the eyes and ears of a cleaning service to communicate the condition of the furnishings. In the two cases that I experienced shocking and insulting conditions it was revealed in one case that the management company owner had never visited the cabin and in the second case the management company owner laid blame with the house keeper for not informing them of the condition of the duct taped, pleather sofas. What I've experienced in some cabins, it appears that things are done on the cheap just to call it stocked and furnished. That's just not practical from a guest' experience, especially in a high end $350 & up per night cabin, or for a profits perspective when cheap items have to be replaced more often. I can't stress practical enough... I once stayed in a beautiful cabin with an amazing hand made log king size bed, the mattress height side rails were logs with the bark still attached. The bed was beautiful to look at, but that bark didn't feel good on the back of the thighs when sliding in and out of bed. Another cabin had placed the hot tub in a remote area under the deck, near the central a/c compressors, downstairs and away from the main hub of the home. Sure it qualified as a hot tub, but no one really wanted to use it. So a hot tub that is strategically placed to take advantage of the views and conveniently located is important. The cabins I've enjoyed the most appeared to be professionally planned, practical, clean , and up to date. Something I have not seen cabin owners mention here is accessibility in regards to roads and snow. That's something that will rank high on my list of priorities in my eventual purchase...paved or well maintained roads and snow removal, not only for safety, but thus keeping the cabin available even when it snows, lessening the likelyhood of a cancellation. And... firewood. I suppose it depends on the budget and class of the cabin, but having a generous supply of firewood is a nice convenience for guest that are not familiar with sources. Best wishes for an enjoyable and lucrative venture with your first cabin!