I am finally about to build my own sound absorbing panels and am seeking advice on where to place them. I know that every room is different and there is no magic formula, but I would greatly appreciate some basic guidelines. I have a 5.1 set up in a small squarish room, and will have four 2x4 panels. I understand that panels on the side and rear walls should be mounted at ear level and below, while the front wall should be from floor to ceiling. With only four panels to start, I have to be judicious as to where to place them...For instance, I can not cover the front wall from floor to ceiling as I will only have one panel per wall. Given that, should I center the front wall panel, placing it directly behind my TV and center speaker, even though that would leave the left and right fronts with bare wall space behind them? Where should the panels on the side walls go? Dead center, or closer to the front speakers? Which wall is most important when dealing with reflections? I would greatly appreciate any advice anyone has to give!