My PC desk is sat unused. My actual computer is connected to TV.
I have a bookcase at the foot of my bed, and I adjusted the shelves to fit the 21" monitor/TV. I also connected my gamecube, xbox, xbox 360, N64 and PS1, and keep the games above and below.
So basically, I compute while lying on my memory foam mattress (the charity guys gave me this for free!). Why sacrifice comfort for PC gaming? (Or, in my case, almost any type of gaming)
I'll take a photo if there's enough interest.

I'd love to see things from your point of view but I can't get my head that far up my bum.