How High Should You Mount a TV in a Home Theater Room?

Should the TV be mounted high in a home theater room or a watch room? 

Watch party room for a big game. Not excessively high. The most comfortable position is where viewers can watch without constantly having to tilt their heads upward to watch that television.

Put it right out front, put lots of seating around it. You'll have the party of the best party of all time when your team wins right at the end of the game.