What features does a business need to have in order to make it comfortable for it's employees?

I've just inherited my family's business. In years past, my parents have depended on their family to be employees. I don't have that luxury.

So, I'm making a list of things I should do in order to make my shop more comfortable of prospective employees.

I'm going to make sure the bathroom is clean and well stocked. I've just bought a water cooler, and now provide sodas and coffee for those who already work here.

I want to be a top-notch employer. Any ideas?

a little guarded trust.

a hot tub for the naked happy hour each friday

i think just because you've asked this question, you'll probably be a really great employer. it shows you care about your workers... talk to them and ask if they have any requests that would make their jobs easier.

a couple of oddly simple things they could use are a good microwave and a mini fridge. as well as cleaning supplies to keep their workspace neat and tidy (cause if they don't have the equipment to do it, it won't get done.)

I don't know what kind of shop this is but it sounds like you're on the right track. Comfortable temperature is a plus, also, occasionally recognizing a job well done by celebrating. I work for a small company and periodically the boss will spring for pizza for the whole company, or provide for a cookout or two throughout the summer. This helps keep morale up.
Also, you might think about supplying munchie snacks for a nominal fee.
Hope this helps.

a suggestion box and all employee's should get the same!

I have only worked as an employee in one job in my life, the rest of the time, I was either an employer, or ws the manager of my parents business, and was in charge of the employees, and I can tell you there is one thing that make all the difference. In all our business, we were really flexible with the employees. We never made them clock-in, but they knew they were to be there on time or else, and when they had a legitimate reason to be running late, it was no big deal (unless it was an ungodly amount of time). There were time when we all had to work a few minutes past quitting time, so it all kinda equalled out. They could take their lunch break whenever, and not be "timed" on getting back, they just knew to get back as soon as they could. Sometime there break was a little longer, sometime a little shorter, it all equalled out. You have to be flexible, but not let them take advantage of it. This usually makes for a happier employee, that does better work, and stays with you a lot longer.