Options menu? (2D games)

So I was just thinking how I’ve never done an options menu in any of my projects before, and I realized I have very little of an idea what actually to put in it and how it should be organized. For just a simple 2D sprite-based game, what exactly needs to be in the options menu? I’ll be using LibGDX for most of my future projects, so I’m not sure how limiting that’ll be for the amount of options.
Also for developing cross-platform (say, desktop and android), there would be different options for each platform I presume, so how would I go about implementing that on the LibGDX side? (I’m new to LibGDX btw)

Thanks!