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Anything that goes between you and the ground. Shoes, bed, tires.
And chair
I spend 8 hours a day working from home on my computer. A good chair isn’t a luxury, it’s an investment.
There’s the adage, “spend your money where you spend your time.”
If you’re going to spend a lot of time in front of a TV, get a nice one. Cook a lot? Get the good knives and pans. Don’t read much? Don’t buy an e-reader or book subscription service. Not big into DIY? Get cheap drill/driver for the rare times you need it.
There’s plenty of exceptions but it’s a nice general rule.