Its always better to start small, maybe 15mg for somebody with a light tolerance, but I'm shooting low for the sake of harm reduction, and because you can always take more if you're not where you want to be after an hour.
The general consensus seems to be that while it varies from person to person, taking it on an empty stomach and having a small snack (I'm not sure if a high fat content matters, this is disputed) thirty minutes later is your best bet.