The normal starting point would be to form an equilateral triangle with the speakers and listening position at the corners, speakers pointing in towards the listener. But that’s a starting point, it comes down to experimentation and preference after that.
I would start with the speakers more than 2m apart so you don’t end up sitting on top of them. As stumpy01 says different types of speaker (sealed, front or rear ported) respond differently to their position relative to walls and (especially) corners. For a start. keep them out of the corners.
As for toe-in, I wouldn’t point them directly to the central listening position as that “focuses” the stereo image directly to that point. If you point the speakers slightly to the sides of the central position it makes for a larger “sweet spot” allowing for 2 or 3 people on the sofa rather than one “hot seat”. But this is a) subjective and b) dependant on the characteristics of the particular speakers.
Varying the amount of toe-in will affect the stereo imaging (though personally I think people get too hung up on this – just how good is stereo imaging at a concert?). Moving the speakers towards and away from the back wall will affect bass. You need to get a balance between weak bass and overblown bass, but again depending on the speaker type such adjustment may give noticeable or minimal effects.
Someone will along before long to tell you playing around with your room – bass traps, curtains, etc. will do far more than mere hi-fi could ever do. Hopefully no-one will try to persuade you to buy “conditioning” mains leads or directional cables.