My advice is to make it as comfy as possible. You want it to feel like a den, not a potty place. That being said, if you are just starting out training, put something that's easily washable in there. If there are accidents, you don't want to be stressed out about them, so make clean up as easy as possible.
When Coby was tiny, he did poop and pee in his crate at night (didn't cry to get out unfortunately) for the first few weeks. We had a crate that was easy to pop open, clean out, and we just threw the blankee's in the wash.
Good Luck!!
