It depends on the speaker design. In the vast majority of speaker designs the ideal listening position is "far field" about 120% of the distance between the speakers. So for easy math, if the speakers are 10' apart the ideal seating position 12' away from the speaker. There are some speakers that are designed for "near field" listening where the seating position would be less than 100% of the distance. These are usually studio monitors or speakers designed like them.
This is just some very basic information and a good starting point. The individual and unique room acoustics will greatly affect the ideal position but 120% is a solid starting point. Good luck and cheers.

