Agree with eyes closed, darkened room, glasses off, light up some candles &/or incense, clothing optional (as I haven't noticed a sonic difference in that respect). Unless S.O. accompanies me on the sofa late at night, in which case the audio may take a back seat to other home-made music (where clothing is definitely un-necessary)...LOL :-)
Close your eyes and hear the music ?
It seems like music sounds better when I close my eyes. Some people claim that it sounds better with their glasses on. Someone once told me that if someone suggested that music sounded better in the nude that a large group of audiophiles would swear to it! What makes music better for you ?