Yes, eye level at 1/3 up from screen bottom is the recommended screen height. I have a ceiling mounted pull down 16:9 screen positioned a little higher than ideal, with eye level about 1/5 to 1/4 up from the screen bottom. I recently made a DIY scope format (2.35:1) screen and mounted it about a foot behind the 16:9 screen -- it is mounted such that eye level is exactly 1/3 up from the screen bottom. It is much more comfortable to view from the sweet spot than the 16:9 screen.
Don't forget about screen angles (projector lens to viewer eye angle). For screens with gain, this can be VERY important. It's worth it to have the screen mounted higher or lower than what is considered the norm if you get the best gain and/or reduce hotspotting by doing so. Search for the thread titled "Screen angle computer" or similiar.
I found out that I prefer to have my screen as low as possible. A long movie is much more comfortable on the neck if you're not having to look up to see it. When watching 16:9 material, I always shift the picture to the very bottom of the 4:3 screen.
Sure, the screen is up high in theaters, but that's because you have to look over other people! Who do you have to look over in your HT?
Try it out a few different ways, and see what you like the best.
I just finished relocating my 96"x54" screen down so that the bottom of the screen is 18" from the floor. This puts my eye level at the "1/3 up from the bottom" spec and it is great, much more comefortable to watch.
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