As Slim said, lower is usually recommended, but, it depends on your build. I have a long neck and torso so I find it's easier to shoulder my rifle and quickly gain a sight picture with high rings. High rings allow me to shoulder, shoot, and work the bolt more naturally without bending my head down or lifting head off stock. I've noticed no loss of accuracy or change in point of impact with the higher rings. Remington CDL SF in 30-06.