Concrete is under the the carpet padding and the ceiling is drywall. Each of the proposed rooms has at least one heating vent, if not two. I already have cabinets and plumbing for a bar but will be taking those out. I want the seperate theater for the darkness it offers and also another wall will keep some of the A/C from filling the basement in summer. But good ideas and I will kick around not putting in that wall for the media room but am 90% sure I want it. There just isn't enough room for a wet bar once the bedroom is installed, at least not in my opinion.