You can research speaker height until you are blue in the face and not come up with a consensus, from very reputable and trusted sources. Some say left and right front speakers should be 2 ft above ear level for a larger soundstage. Some experts say the tweeters should be at ear level . Unless you have an AT screen where do you put your center channel above or below the screen? Some suggest having left and right , left and right surround and left and right surround back all at the same height. Some suggest left and right front at ear height but the surrounds and back surrounds 2 ft above ear level to provide better detail separation and spaciousness. I have been zero help. I know. If experts cannot agree who am I to tell you what to do. I have found my ears prefer the center channel below the screen about 18 inches off the ground slightly tilted up. Left and right front with tweeters at ear level. Surrounds and back surrounds about two feet above my front left and right. I would base your speaker heights off of MLP. You paid for it all not your guests and most likely they wouldn't notice any sound quality difference if you split the difference and put the height in between MLP and second row. Most professional audio calibrators take all there measurements from MLP and adjust for what the mic is measuring at MLP.
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