People care about the details of nests far more than the chickens do. They mostly want to feel safe while they lay. Things that help them feel safe include other hens laid there, not in main traffic areas, lower light levels but not too dark, a semblance of shelter on a side or two or three or above - the sorts of things a hen might find under a bush or on a stump with brush growing around it. Some hens care about any or all of these things more than others do.
The chickens don't care how high the nest is if they can get to it. Most people want nests lower than the roosts so the chickens don't sleep in the nests. Some people want the nests high enough to collect the eggs without bending down (ideal ergonomic height is a bit less than elbow high) A few people have the nests lower than the rest of the coop.
Many people are happy with the nesting pads and the chickens don't seem bothered by them. I haven't used them so don't know the pros and cons of the different kinds. I use dried grass partly because I like to sit in the coop and watch them arrange it into a bowl. And partly because I can pull nice, soft, long, fine dried grass by the handful from the edges of my yard. And I like how it looks in the crates I use for the nests.
A few of my favorite nest ideas, mostly from this thread
https://www.backyardchickens.com/threads/show-us-your-nest-boxes-ingenous-design-post-it-here.41108/