For me it depends on age.

Children under 2 1/2 have to have a 2 hour quiet time, which means on their nap mats and quiet, the second hour I can give them a book or two and they can quietly read or some prefer a buddy to play with. All my kids have buddies that they sleep with so it is there for them when they wake up.

Children over 2 1/2 up until 5 have to have a 2 hour quiet time, but 1 hour on their nap mats quietly, and a second hour of quiet activities that do not disrupt the rest of the children, so puzzles, books in the reading corner, job trays, felt stories etc.

I do sleep the under 2 1/2 on the upper level and the over 2 1/2 in the daycare (in the basement) so the older ones don't make so much nose that they wake up the little ones.

I also ensure that the parents know that the children over 2 1/2 may or may not be supervised directly for the 2nd hour, as that is my time to prep and stuff. My office is still part of the daycare but a separate room so I can't see the children directly. I also may need to be on a different level attending to the little ones. If I have a 2 1/2 yr old that can't be left alone then they need to stay on the same level as the little kids.