How badly do you need the job?
Give a flattering answer.
"I'd love to work somewhere where the staff are appreciated, the projects are interesting, everyone is friendly and the recruiters are all very attractive"
Every manager wants their company to be these things, and will think/hope they are these things. It's very clearly an actual answer (so they won't think you've dodged the question) and it will be a very rare manager who thinks "Well we're boring, unfriendly, we don't care about our staff, and I'm ugly as sin... so we don't want this guy!"
Give a flattering answer as above, but slightly more specific to things you do actually want. Perhaps include things like
"Somewhere the developers are given sufficient freedom to come up with solutions to a problem and develop it"
Try to include things you'd like, but without excluding anything: and be sure to mention that this is "ideal" not "must have" stuff.
This hints that you want a certain level of autonomy and not to be micromanaged, but shouldn't mean you're filtered out by companies unless they really hate autonomy and just want you to follow procedure. You'll get a few rare potential rejections on this approach, but you aren't desperate for the job so it's not the end of the world. This is a good approach if you know you want to work for them but not at any cost.
Not at all
You only want to move if this new place is ideal... so tell them what you want from an ideal workplace and find out if you're a good fit. If not, you've not lost anything and probably saved yourself working somewhere that isn't ideal
"Good pay, two monitors, a nice fast computer, tea and coffee when I snap my fingers, and tickets to the World Cup Final, please"