This home theater descends as you enter the room, capturing a true theater atmosphere.

If you’re in the mood to catch the latest Hollywood blockbuster in a comfortable and posh home theater environment, builder Ed Tarca would like to invite you to "Come on down."

In his case, "down" is the key word. Tarca builds luxury custom homes in the vicinity around Hopkinton, Mass.. His ultra-luxurious homes often feature designated home theaters that sink down as you walk into them.

The result is a true theater feel, as one enters at the back of the theater room, and looks down at descending stairs and seating toward the front projection screen.

The theater room shown above features a Steward Filmscreen 7-foot 3-inch wide StudioTek 130 Lusux Deluxe screen wall, which is framed by custom drapery and camouflaged speakers in the walls. Speakers include Snell 3-way in-wall LCR loudspeakers, 2-way loudspeakers for rear sounds, in-wall side surround loudspeakers, a THX Ultra2 Powered Subwoofer and two 10-inch forward-firing powered subwoofers.

A CrystalView CV-1 9-inch CRT projector has been built into a custom table serving the home theater seating, making it nearly invisible to occupants in the room.

Tarca says it is not difficult to construct a descending home theater room; it just takes a bit more planning with the foundation contractor and plumber.

In addition to extra foundation planning, builders must work closely with their plumper in such a design. After all, since the home theater foundation is lower than the rest of the basement, water seepage and flooding become very real concerns.

But those issues can be easily addressed with a few extra steps in the process, Tarca says. And the end result is a much more realistic theater experience for the homeowner.