Depends on the type of crabs you want to keep. I'm assuming either fiddler crabs or red clawed crabs. If it's fiddlers, they will appreciate equal areas of land and water, and sand is probably the best substrate as they like to dig burrows. If you're keeping RCCs then you can have a more aquatic environment, and use gravel as a substrate if you wish. Keep in mind that both of these crabs need brackish water(but not all crabs, so let me know which one you plan on keeping!). There should be pics of my tank and my crab website in the signature below.
--Adeeb