I have been through the postings and several have mentioned stand heights ranging from 18" - 21" for this TV. I am building my own stand for the 67" Sammy so it can accomodate all my components. Right now my stand is at 31". I will be sitting about 11'-12' from the tv. Total height with stand and tv will be around
72".

I was looking for some input from some owners....

Will I have a viewing angle issue? Will this be too high?

It is definitly too high. A height of 18" or 20" would put your eve level when sitting within and inch or 2 of the center of the screen which is the optimal location to reduce neck strain and itchy eye problems due to rolled back eye lids.

I currently have a free standing 57" Toshiba. The bottom of the screen starts at 27 1/4". The stand I have built.. (see attached imaged) is 31". I can bring it down to 29" by removing the wheels and using hardwood floor pads to slide it as needed. There has been mention that the Sammy's screen is angled forward somewhat... I realize my eye level will be about 7" below center. For those who have this TV, what does the picture look like from this veiwing angle? The tv in the store looks like crap from any angle....

Nice project, and you are the only one that can truely determine if it will be too high for your viewing pleasure. While I agree that something around 20" is ideal for the average viewer, I went to a 24" stand (www.standout designs.com) because I needed the extra height to be able to house the various components I have. I had had the TV temporarily sitting on a table that was about 19" tall. When I moved to the 24" stand I couldn't disscern any difference in PQ with my eyes. Of course being 6'3" probably helps that situation. I would only caution you that 31" is way taller than anyone recommends. It may affect how you see the picture and you may also have sore neck muscles from that angle.

Unless your viewing distance is very short viewing angle should not be a problem as far as the ability to view the screen images is concerned.
I do not beleive that there is any built in angle since the documentation indicates that the up angle and down angle are the same.
I suggesst that you make a paper cut out of the screen size and mount that over your current free standing unit or use some other method and to see how the height will look to you and your family both from ease of viewing and from a asthetic decorating stand point

Thanks for the input! I will try the cut out suggestion. Hopefully, the height won't be too much... I will post some pics once I have everything all setup.:D

As an owner of this 67" beauty, I too was concerned of the vertical viewing angle. Upon initial setup, my worries quickly faded. My set rests on a Theater Cabinet constructed by Performance Furniture (available at Crutchfield). It measures approx. 27 1/4" in height and I sit at a 14' distance. No issues my friend. This set actually does have a slight forward tilt which I find beneficial. If push comes to shove, you can angle the set as needed by applying a wedge (doorstopper) behind the pedestal. However, I seriously doubt you'll have to exercise that option. I'm still in awe over the performance / pricepoint / value of this set. I would not even trade it for my wife's Kuro.