Gamer's chair: Most important external ingredient?

The system and a game are essential. You can get by without some accessories, but there are many other external ingredients that make a gaming experience all the better. Press the Buttons writes: "Aside from a solid game console and a library of fun games, one of the most important ingredients in a gaming environment is a comfortable chair. Who wants to play games sitting on some wooden bench or hardwood floor?"

So is the chair your most important external gaming ingredient? If not, what is?

[via Press The Buttons]