I know where my front speakers are going, and where my rear surrounds are going, but I need some recommendations for the "side surrounds".

General rule of thumb states either in line with the listener's ears, or up to 30 degrees back...

But what about when you have 2 (or more) rows of seats?

Do you set it up for optimum listening for the main (front) row of seating, or do you compromise sound there to give better sound for the back row?

The room is about 24 feet long, 14 feet wide. I will have a 2 foot deep false wall up from with the front speakers behind the wall/screen. Then the heads of the front row people will be 13 feet back from the screen, and the heads of the second row of seats will be 19 feet back from the screen, and there will be 3 feet behind the heads of the back row and the rear wall.

Any ideas?

2-M60s, VP180, 8-M3s, SVS 20-39PCi, DIY Sub, 8-Shakers, JVC RS45, Anthem MRX-1120