Part two: Construction and acoustic treatment. Last month, I introduced some basic concepts to help you design the ultimate home theater. For those of you who missed it, we invited three home theater design gurus to help us build a new listening room: Anthony Grimani, Russ Herschelmann, and Norm Varney. I tried to cover everything you'd need to build a great home theater, regardless of your budget. This month, I continue that approach as I discuss the construction and acoustic treatment of our room.