A comfortable, reclining armchair, Gregorian chants over the loudspeakers, an airpot of black premium coffee, and a 20" monitor.

Time of day is not as important as when inspiration chooses to strike. Some of my most productive programming has been at 3 am, having awakened from a sound sleep with the solution to my latest problem coalescing in my consciousness. A shower and a 1.5 mile walk later, I am in my office working away.

My understanding wife has grown used to this and finds it amusing.

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"Computeri non cogitant, ergo non sunt"