In my recliner, typically reading on my Android tablet, cuppa tea at one side, dog at the other. I’ll have a fire going if it is cold, dark, or snowing outside (lotsa windows in my reading space). Blanket over my lap during the winter, always have music on in the background.
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Close the office door at lunch put my feet up on my desk and tap the DCU app on my iPad
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If I’m reading digital, it’s usually curled up in bed or on the couch with a warm blanket. If I’m reading a floppy or trade, I like to go into my comic cave (my collection room), settle into my old trusty recliner, surrounded by my statues and action figures, and escape into the DC Universe for a while. Whichever I do, I always have a cup of hot coffee nearby and always seem to be accompanied by a cat. 
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@LonelyLobo wow, reading that description now its the only thing I want to do this weekend, lol.
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Usually with a beverage - coffee in the morning, whiskey at night. Occasionally I’ll play a mix of Batman soundtracks through headphones if I’m reading a Batbook. Sometimes crescendos will line up with an action scene beautifully or quieter parts will play during somber moments to add an extra layer of emotion. Most of my collection is Batman TPBs, but I’ve been using the app to explore other titles and have really been enjoying it. With the weather these days, I’m usually sunk into the corner of the couch, cradled by pillows and covered in blankets.
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Preference is physical copies of all books (can’t do digital too long… my eyes despise digital screens and love audiobooks, I just happen to be a mercilessly cruel mistress lol), though for webcomics, don’t really have a choice. Haven’t tried the comic features on tv, now that I think about it, so I might like that more when I do.
For now, regardless of physical or digital, my perfect place is in bed, from 10pm-5am is best, or… you know, that whole time period after which I pretend that isn’t the sun rising outside, and try to sleep (sleep… what’s that again?). No drinks, no music, just silence and undivided attention on the material. 
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I read digital with 2-page view and no music.
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My favorite time to read–anything–is midday by natural light.
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I usually read them on my phone while I donate plasma (usually the only distraction-free time I have). But sometimes I’ll be in a reading mood and just read them on my phone in my room with background music from YouTube playing on my TV.
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