Rule number 1 is to play around with it until it sounds good to you.
Rule number 2 is to follow rule number 1.
As far as having it in a corner or facing a wall, you gotta remember that there's gonna be a lot of reflections building up. Depending on the sound you want, this can be a good or a bad thing.
One thing to do is use your ears. Say you're gonna have the amp 2 feet from the wall and facing it, and you're gonna close mic it. Well, throw your head in there an put your ear physically where the mic is gonna be. Is it a cardioid mic? Cover the far ear and cup your hand around the one where the mic will be to try and simulate something like a cardioid pickup pattern.
Does it sound good?
Face the amp out into the room, put your ear up to it and try and find the best sounding position on the best sounding speaker (don't deafen yourself!
). Put a mic there.
Walk out into the room and try and find the place where the amp sounds the best to you. Put a mic there. If you've got one with an omni pickup pattern, that's the pattern that most closely approximates the way your ears work, so keep that in mind.
When all those suggestions fail, go back to rule 1.