advice about installing wood floor over cement

I am glad I read some of his book again. I do enjoy this book , but his advice about installing wood floors over cement ones makes me think twice about considering this in the future. Here is what he says,

.....be sure to apply wood decking, insulation, and plywood before the finished wood, so the final effort isn't too hard on the feet. I made this error in a room with low ceilings, not wanting to decrease their height further.  Without the other layers, the floor was so hard I had to lay down carpet.

Guess I won't do it........if anyone out there has done it let me know about your results.