There is not one single thing. Beds and space are of course key.
Design your listing with your target guest firmly in mind. Look at comparable listings in your area to see how they decorate/lay out their listings and what sort of amenities they include @Nehad0
@Nehad0 I agree with @Helen3 but also do consider cleanliness. If you fill the space with lots of lovely cushions and knick knacks it will be a nightmare to keep clean. As ever a balanced approach is needed.