Slight twist on the usual; where is the nicest place you've ever been sat playing FM? I imagine FMH adds much more potential to the answers here, but I was thinking earlier that I had never played anywhere nicer than where I was. Laptop and all, lets see your nicest views...
I was at the seaside on week holidays. Went to the beach with my family and took my laptop with me so that I could play FM while they were sunbathing.
for me it was an apartment in Cornwall on a beautiful sunny day, where the balcony overlooked a field of cows... (yes overlooking the coast would've been nicer but hey-ho)
I remember eating a pasty and admiring my new (at the time) BBC Football FM skin whilst my Hartlepool side demolished the rest of League One, and thinking "Yep, this is the life...."
I played a game of FM2012 iOs on the Eurostar coming back from Brussels, and it was the first time I'd played the Belgian league. Quite fun. Think I'll play as the 'local' team whenever I holiday now (which is rare!)