Introduce wood and stone to the basement floor and walls. These were readily available materials in the Old West. Attach wood panels to the walls and use wooden flooring. If you are on a tight budget, wood panel effect wallpaper is one option. Alternatively, leave the walls alone and rely on the furniture to add the wood. A simple fake chimney breast is one way to add stone to the room. Another option in a basement is to use flagstones on the floor.
Add a bar to the room, the most important piece of furniture in a western saloon. In an Old West saloon, the bar would be highly polished oak or mahogany. For a really authentic feel, place spittoons along the floor of the bar and hang towels from the ledge of the bar for each patron to wipe the beer from his moustache. Attach shelving on the wall behind the bar to create a storage and display area for the bottled drinks.
Place a couple of bar stools by the bar, and kit the rest of the room out with the appropriate furniture. A poker table was a common item of furniture in saloons in the Old West. These can be purchased ready-made or you can create your own by simply adding green felt to the top of a round table. For inexpensive western saloon-style tables and chairs, search antique shops, flea markets and thrift stores for rustic-looking pieces. A piano in the corner of the room makes for great party entertainment while adding to the authenticity of the room.
Complete the western saloon feel with accessories. Hang cowboy hats from pegs next to the door. Other items to hang around the room are ropes and spurs. Trophy animals mounted on the wall further add to the authentic feel of the room. For a slightly more understated effect, animal skulls displayed on shelves or mounted on the wall are another option. Cover the walls with tin advertising signs for items such as beer and tobacco. According to Legends of America, the walls in saloons were often adorned with pictures of scantily clad women. Hang wanted posters behind the bar; you can even use photo editing software to add pictures of family members. Set up cards or dice on the gaming table, and scatter the floor with fake animal skin rugs. Keep the lighting soft, and use a small music player hidden behind the bar to create the honky-tonk piano music of the Old West.