I have a 50" panasonic plasma so calibrating it is far different than your television. However, i have mine set to "light" only because CNET had a review on a similar model and they actually posted they're "dark room" calibration specs. Honestly, there are too many variables that go into calibration and there is no right and wrong, it depends more on preference. You should set different levels for different inputs though, like for DVD's versus watching TV. Just try to find a happy medium and don't stress over too much.