Hi Sharonl,
What you just said is very intriguing. I hadn't considered that! But, yes, if you consider that it is recommended to be in a place that is comfortable and relaxing for you and that it have no distractions, well, if you enjoy the warm rays of the sun in the morning, excellent to use the PL tapes there!!!
You've starting a chain reaction in my head to consider the location of myself before PL. Of course, sometimes you don't have the luxury of deciding the noise levels around you or the locations, but, if you take stock as to a place, say, in the back yard, under a tree, and use a PL, how much more benefit you might get out of it!!!
Using a wireless or a wired headset with a cassette player!

This gets me thinking(again), where is your favorite(or maybe least distracting) place to listen to your PL tape??? You all probably do have a favuorite place and by indicating it may bring up someplace that can make me go AHA!
Right now, I've been PL on my leather chair recliner, with all the lights out, doors closed. Pretty relaxing to me.