Like star, I keep the sponges from sponge filters, or old internals, in my externals.
I have a few flowerpots and old plastic plants that I use for quarantine/hospital tanks, as they're easily sterilised (in very hot salt water, and then left to dry completely, as are filter sponges) which gives the fish some cover and cuts down on costs.
I add a very thin sprinkling of substrate, as I find bare bottoms can make some fish nervous, but you do want just a sprinkle, as you'll want to be able to observe the fish's poo, and it needs to be easily cleaned.