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Gloomy economic news has cast a pall over the dorm room daydreams of college kids for several years now, but those who track retail sales figures think this might be a break-out season. More of America?s children are going away to college this year than ever before ? about 24 percent of students ? and the average amount each will spend on stuff to take with them is predicted to be about $900, up about $100 over the last three years.

Total back-to-college retail sales will top $53 billion, according to the National Retail Federation and its research arm, BIGinsight, much of it at home furnishing outlets as students look to replicate the comforts of home. Clearly, nobody shops in Mom?s linen closet anymore.

But what if your back-to-college budget had no limits? How might you feather your college nest? Here?s our Top 10 for creating a dream dorm room, along with some budget-friendly alternatives. After all, college kids can dream, can?t they? Simply tell the parents that shopping is a way to ease the sorrow of good-bye.

— Susan Reimer