For me it depends a lot on what I'm hunting and when.
Daytime
If I can, like a cross wind from left to right with the call 75 yards or so in front of me aimed down wind.
Night
Reds/coyotes - Same setup, but I keep the call closer, maybe 15-20 yards. This way I have a better straight on look at their eyes.
Greys - I keep the call at my feet and pointed toward where I think they are. I keep an eye downwind, but 90% of the time they come straight to the speaker regardless of the wind.
No matter where I'm setting up, I alway try to keep my speaker pointed down a logging road, pipeline, ravine, cornfield corner, fence row, etc.
Now, if I could find a spot like that at every location.....