My kiddos nap in a fairly light/sunny room. I don't make any special arrangements or adjustments due to rest time.
I play audio books on the CD player but that isn't always restricted to only rest time.
My daycare house is fairly small (less than 1000 sq ft total) and while the kids are resting I vacuum and take care of any other household things that need doing. I sometimes have visitors (licensor, food program rep, QRIS coach etc) and the kids still rest without issue.
I don't know..... I don't think there has to be one right or wrong way for rest/nap time. It's whatever works at the time.
Personally, I think trying to get a room full of toddlers in a center to nap would be tough no matter what the circumstances.
