Maybe I am the odd man out. I find it best with my eyes open. I feel as though I am watching the musicians on the sound stage. Location and depth of instrument placement, the main/front singer and the backup singers' locations. It just all seems to come together better when I am watching the music unfold directly in front of me. And of course, I sometimes drift off a bit, my eyes close, and I definitely enjoy that too. Watching the music, along with listening to it, is part of the total experience.