1) Individual 1x4 bedrooms consisting of a Cabinet, Bed, Chest, and Door. No attention is given to furniture quality, but it's all stone, All surfaces are smoothed and engraved, resulting in some of those tiny chambers having multiple masterpiece engravings.
2) Free access to any and all food and booze in the fortress -- I don't bother to micromanage food and drink, grow surface plants if it's easy to do so, and at a certain point (generally when plants and booze are both stable over 1000) begin cooking lavish meals on repeat.
3) A shared dining hall with stone tables and chairs, and all surfaces smoothed and engraved. I don't bother with mist generators, but if as in my latest fortress I luck out and get an artifact statue, it gets placed in the center of the dining hall and the entire dining hall rendered a statue garden so that all the tables and chairs are "Tastefully arranged". The same would probably go with an artifact cage, preferably caging a FB, Titan, or Megabeast
4) Burial rights. This always consists of a stone coffin in a 1x1 room with a door. In older forts, I made each coffin a particular dwarf's tomb, giving a designated grave to every dwarf from the very moment of their migration to the fort or birth. Nowadays, I just set the lot to be used for burial, so all dwarves know they won't be spending their hereafters in the reuse heap, but not exactly where. Smoothing/engraving of tombs is only done if there's a lull, to keep engraver skill from rusting.
5) Later on in the lifespan of a fortress, commoners also get a Recreation Commons. This occurs when I have a ton of low quality lead/tin/whatever (Usually lead if I have galena) statues from training my metalcrafter to work silver/gold for the nobles, and am tired of having them clog up the build menu when tastefully arranging the monarch's throne room: Statue Garden ahoy! They get a zoo if I overused cage traps, consisting of a selection of surface wildlife. They might also get a small zoo if the elves brought exotic critters I took a shine to, but didn't want to breed/have wandering about the fort. If convenient, the Rec Commons will have a second well (the first and often only well of the fort gets built next to the hospital). I've considered a mist generator in the rec commons, but it takes too much preplaning of the location of the commons to fit the plumbing in at z+1