I've seen a few inaccuracies posted. If a speaker has a perfectly flat response and reasonable time & phase alignment a full tow in works well, especially in room with a lot of problems, the full tow in helps keep the frequencies from rebounding off sidewalls by aiming directly at your ears... often you can look at graphs of a speaker and see frequency peaks, in this case, almost always, you will find a soother frequency response off axis and a slight tow or straight frontal view helps a bunch.. So unfortunately, there is not absolute. Not knowing your speakers, I always suggest a full tow in, pointing at your ears... left speaker pointed at left ear, right at right ear, not crossing. If there are any peaks or maybe your soundstage is not wide enough, from there, start turning them outward, just a few degrees at a time. I would put something on the sofa back behind your head and measure outward marking the points at which your speakers should point... you will very quickly zone in on your preference.
I hope this helps, Tim
I hope this helps, Tim