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Z, You must have a front wall {wall you view when listening) and two side walls that are connected, Hopefully, both side walls are constructed of the same materials as the front wall and have the same density. You must manage three sets of reflections. There is primary, secondary, and tertiary. Primary is the reflection from the speaker to side wall, a secondary reflection is that primary reflection traveling across the room to strike the opposite side wall. Then comes tertiary which is the secondary reflection coming back to its original source or side wall. All three must be managed with the same rate and ;level of middle and high frequency absorption . Building insulation does not possess the correct rates and levels of absorption for music and voice. Building insulation also does not allow fro proper decay rates.