A:
There's not a recommend viewing distance, although most people will sit back 3x the corner-to-corner measurement.
So a TV that has a 60 inch panel x 3 = 180 inches (divided by 12 for feet) = 15 feet. Of course, you can sit closer or further away, depending on your preference.
Ideally, you want to sit where you can rest your eyes without having to constantly move them while watching the whole screen. That cuts down on eye fatigue and increases the enjoyment of the movie or TV experience.
Thanks for your interest in Samsung products.
--Mr. S