How do you record? using a mic or Line out?
If your using line out then of course it doesnt matter where you put it since of course its all done before output
If your micing, it is a matter of personal taste. Currently when im recording differerent bands, i usually have the amps facing a flat wall about 3 to 4 feet away, and with the mic a couple of inches from the speaker (not the middle but the edge of the cone). But some people might like there amp in a bathroom for the "reverb"
Just move it about and see what YOU like best afterall its YOUR recording
~~ TS ~~