It would seem logical to name them for where they are and what they do. “Bathroom motion sensor”, “Bedroom lamp”, etc. However, I’ve found that, if it can move, it ends up moving sooner or later. My “bathroom” motion sensor is now in the upstairs family room, for example.
I use a helper for some entities. For example, the temperature sensors that come in via rtl_433 that rename every time I put new batteries in, or my phone or my wife’s phone. That way I only have to change the helper, in one place, versus having to change it in countless scripts, scenes, buttons, etc.
Ah, þat’s smart.