Back when we were kids, I remember naps as being torturous and absolutely horrible. They were usually precipitated by some bad behavior, probably because of needing some downtime from going full tilt since the early morning. However, being energetic kids with enough juice to be able to power a small city, the prospect of being told to lay down in bed in the dark and go to sleep for a period of time usually 1-2 hours was impossible!
I tried all kinds of things to make time pass. I would practice holding my breath, looking at the second hand on my wristwatch to see how much time passed. I would try to sneak my transistor radio and have it on low, muffled by the pillow. I sometimes would try to read a book with a flashlight, but that got squelched after getting caught a couple of times. I couldn't wait until it was time to get up and go play again.
Fast forward to adulthood. These days, naps are not a chore - they're an honest to goodness _luxury_. I love it when there's enough free time to be able to sack out and snooze under a warm blanket, especially in the middle of the afternoon after a good midday meal, or maybe after having run around getting some errands done. Heck, even a good 10-15 minute power nap can be a revitalizing force when a workday is getting overwhelming.
In terms of locale, I'd have to say nothing beats taking a snooze under an umbrella on the beach, under a tree in a park, or sometimes in the warm sun on a picnic blanket. A warm blanket, nice pillows, and oh yes, sometimes a snuggle partner all help to bring sweet nap time dreams. Zzzzzzz...