What do you gap plugs to and why?

[DirtRacer9x]

What do you all gap your spark plugs to and why. I have heard three different engine builders tell myself to gap the plugs at three different Numbers. Just want input and reasons as to what everyone else is doing and to figure out what works best.

[Lizardracing]

As big as you can get and still fire the plug to maximize the chance the A/F mixture will ignite.

That gap will depend on compression, fuel, ambient temp, quench, head design, plug indexing, piston design, and a whole bunch of other variables however .035 is a pretty good all around gap that covers pretty much everyone.