Sit in your viewing chair as you would normally. Make certain that your screen is positioned so your head does not have to be in an uncomfortable position to take it all in. Enjoy.
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I would mount that to the wall and never to a rack with a vertical bracket, putting it on the wall will give you best and most stable results, my dad and I just bought a 60' plasma and yours surely weighs much more, no safer place then on the wall under a low Salemander rack (wich my dad also purchased).
Ergonomic studies with respect to computer monitors suggest that you should be viewing with the screen just slightly below the horizontal level of your eyes. I see no logical reason why it would be different with a TV unless the fact that you are farther away makes a difference. I can't comment on that. So I would second what Dtsag says and suggest the 21 " stand.