Philips 32PFL9604H - Manual (Page 11)

1.1.4 Viewing distance
Position the TV at the ideal viewing distance. Benefit more
from HD TV picture or any picture without straining your
eyes. Find the 'sweet spot', right in front of the TV, for the
best possible TV experience and relaxed viewing.
The ideal distance to watch TV from is three times its
diagonal screen size. While seated, your eyes should be
level with the centre of the screen.