If you are resting then you want to recover fully, maybe you are not recovering fully when training normally nad having a week of if a good alternative to cutting back your normal programme, as long as the rest week is regular. I mean, there is a balance.
Why would you want to cut calories or suchlike and for a week. That would be defeating the object of a rest week. If I wanted to cut, I'd reduce calories and reduce workload in workouts to compensate and try and keep as much muscle as I could.
If you rest week has followed weeks of heavy training and a bulking diet you want to maintain the calories of the prior weeks maybe slightly less withoug some post workout meals. Keep fluids high and protein / fat / carb macronutrient levels high too.
You can perhaps shift the emphasis on calories to earlier in the day as you won't have such a calorie burning effect if not actually working out. Its also not just muscles recovering, but the whole endocrine system. Don't be tempted to stay up late because you are not wacked from training and get plety of sleep and relaxation. That way the following weeks of hard training will be maximised from having being rested.