A: The science behind this tells us that corners and the first points of reflections are where you get the most bang for your buck. An easy way to find the first point of reflection is to take a mirror and run it along the wall next to your monitor until you see the front of the speaker in the mirror… put a panel there and repeat on the opposite wall. You should also consider placing 2 bass traps on the ceiling over the listening position. The art behind it tells us after the corners and points of reflections are covered place the rest according to taste and where they look most aesthetically pleasing.