The basic layout of our room .... 44 x 14.5 feet with 7.5 foot ceilings. Concrete walls and floor with 2x4 under drywall, fully insulated.

Thick carpet pad with a very high quality carpet. At 2/3rd from front to back, a stairway with same carpet that does a great job eliminating any echoes.

Dual subs work the best, as the rear of the room is quite dead, and also 25 feet from the listening position. EP800's are flat to 11 Hz in room at 4 listening positions.

Tried a bit of toe in, but straight on works better in our room. It is a live front and very dead back room.