State this in terms of a real example, such as the advantages of a carpeted vs. tile floor for a day care center. ?

soft furnishings,  carpets,bankies maybe wall padding too, tin cups, no glass items

Use plastic glasses or plastic mugs. Do not use glass. It is not safe to use in a daycare. 

Do not install tile or carpet. Install vinyl tile, which is like hard rubber, and you can wash it. Get area rugs too. 

Kids are messy and clumsy. You use those interlocking rubber pad floors anywhere kids will be playing for any extended period of time. 

That's a good example. 

Tile is more hygienic and non allergenic. Buy toughened glasses. These break into small crystals rather than sharp shards. Schools use them in the UK. The other option is plastic glasses.