The goal is for you to find a comfortable resting position of your arms on the wheel.
For the ideal distance, stretch your arms straight out so your wrists lie across the top of the steering wheel. Adjust your seat to that distance.
When holding the steering wheel at a 9 and 3 o'clock position, the angle between your elbows should be bent around 90-100 degrees.
Your wrists and arms should be in a resting position without excessive strain.
❗️The steering wheel should not be higher than your shoulders.
Angle your steering wheel slightly upwards (around 8-12 degrees).
Make sure your shoulders and lower back are always pressed to the seat. Your shoulders should be in a comfortable resting position.