As others are saying, your personal taste should dictate what works best for you.
While it's good to "stick with" the general rules for acoustic performance, it all boils down to your personal opinions and desires.
My HT room is 10x27, with the screen 3 feet from the wall, meaning I have 24 feet frem back of room to screen. I think it's the perfect length, I have my 1st row which is dual recliners. I then built a riser box for the back 12 or so feet of the room, and put my sofa on the riser. Behind that, right now I have a couple of chairs and a table, then along the back wall, I have my stereo equipment and some cabinets and countertop space for my popcorn maker.
I would prefer if the room was wider ... perfect for me would be about 28-29 feet by 16-17 feet.
Also, height of ceiling is kinda important.
If you only have a 6 and 1/2 foot ceiling, then no point in going with a super long room since that's a bit low for a riser....
I've got a 7 and 1/2 foot basement, and my 8 inch riser is as big as I was comfortable doing... (I also boosted the couch on a bed raiser, since recliners are tall and couch was not very tall)