I made this for me, since I wanted to see how much room I would need to fit my body in the frame for Kung-Fu Live when I do the review. I will have my Eye mounted UNDER my TV, at about waist height, and facing directly forward (because thats the best orientation I could find given the mounting location). I'm a few inches short of 6 feet, but that's besides the point. I have determined optimal distance is between 5 and 6 feet. Here's the diagram:

http://img411.imageshack.us/img411/5439/eyedist.jpg