Depends. How "pro" do you want to go? What's the rest of the room (walls, windows, doors, ceiling)like? If money is not a huge problem, you may want to consider a raised floor. Besides the acoustical advantages (if properly done), there is also the ease and flexibility of pre-wiring. Whatever finish surface you choose, there will be additional acoustical treatments that you will need to do to accomplish pro-level mixing and mastering. For tracking, anything is probably ok since for synths, no problem (direct in), and for live drums and vocals you would need some sort of isolation booth, room, space, etc. I would say, unless you plan to use the space commercially, go with what is most aestheticly(sp) pleasing to you and then acoustically treat (ie. bass traps, etc.) the resulting room. Or.....to be more succinct, I have no recommendations .

chas
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"Faith means not wanting to know what is true." [Nietzsche]