My experience is that even though the speakers are supposed to be a “line source” with the same sound no matter where your ears are vertically in relation to the panels, I have never actually encountered this with any “line source” including my Ultimate 845s. My experience is that your ears should be located in the vertical center of the panel. I sit in a high director’s chair in order to facilitate this.In terms of toe in: if the speaker were flat I would toe them in so that the horizontal center of the panel was pointed directly at my ears. But since the panels are curved this takes a little more experimentation.I sit very close (8 feet). I am posting a picture of my set up.