When shooting single row 360 degree panos for real estate tours, what is the best height to shoot at? Eye level with 8 foot ceiling just doesn't seem quite right. Is there a rule about this?

My lens is a sigma 10-20mm that I set at 10mm.

I'm trying to read as much as I can to learn, but I end up so overwhelmed. I'm new at this so thanks for any help you can offer.