Joel Spolsky:
Building great office space for software developers serves two purposes: increased productivity, and increased recruiting pull. Private offices with doors that close prevent programmers from interruptions allowing them to concentrate on code without being forced to stop and listen to every interesting conversation in the room. And the nice offices wow our job candidates, making it easier for us to attract, hire, and retain the great developers we need to make software profitably. It’s worth it, especially in a world where so many software jobs provide only the most rudimentary and depressing cubicle farms.