I've always had luck following the advice that said to make your listening distance the same as the speaker width. This is not an equilateral triangle, rather, a perpindicular line straight back from the center point of your speakers. Example: say your speakers are 8 feet apart, you should be 8 feet away from the center point of your two speakers, kind of like a big T-square. If your speakers are 10 feet apart, your listening poition should be 10 feet straight back from the center of your two speakers, etc. Try it out and see if it works. Regarding toe in, I'm sure it is speaker dependent, I have mine so I can see only about 1" of the inside of the speaker, kind of like they're ointing at my shoulders.