It really comes down to what is best for you. I have heard some people say jump off a curb and look at how your feet are, how far apart they are, the angle they are and that is what you should set your bindings at. I think that would probably hold true to how my boards are set up, I haven't ever checked. I ride with mine about shoulder width apart and around 15 degrees ducked and centered front to back for good balance.
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