Depends on how big the screen is. But I always try and sit in the middle, right in the middle, horizontally and vertically. So my eye line is right in the centre of the screen
I usually sit in centre row, in the seat nearest the wall. I sit closest to the wall as theses seats tend to have a little extra leg room, which I really need, and also then I don't have to try and move out of the way of people who get up to go toilet, get extra food and drinks, etc.and squeeze past you.
I normally sit in the back row or close to it, especially for 3D films as it's a bugger trying to get the effect from the front row. In small screens I sit close to the middle
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I go for close to the exit just in case I need to leave quickly.