here are my favorites
tile: cheap easy, looks good, has excellent heat transfer for heat pads and heat lamps, also it cleans very easy just like your floors lol
dirt: I like dirt (just dug up from outside) as it looks good and if you have 8 or so inches of it it can bring out some good behaviours like digging, but you must keep the bottom inches fairly moist and its good to mix in some dried leaves too
cons are its dirty, your leos looks dirtier, hard to check poop and urate
I would recommend this for older leos and experienced keepers that know their animals, also you will need a heat lamp for this
papertowel: easy, cheap can actually look cool if you use a uv light
I would go with tile it comes in hundreds of colors and has no cons for me