A lot depends on personal preferences.
My little "breakthrough" for vertically positioning the opening on the overmat is the following. I use the simple formula below, letting "M" be the upper margin between the print and the top of the opening, "A" be the height of the image, "B" be the height of the mat board in which the opening will be cut, and letting "C" be the distance between the top edge of the mat board and the top edge of the opening. I measure everything in millimeters to avoid all the fractions associated with inches.
C = 0.435 (B - A) - M.
Or, 0.435 (B - A) is the distance between the top of the mat board on which the print is mounted and the top of the print. (Assumes that the height of the overmat and the height of the mounting mat are the same.)
One can change the value of the constant "0.435", depending on how much offset one wants. The smaller the number, the higher the offset. I experimented with this number until I arrived at a value that suits my personal taste. If the constant is "0.5", then the print is exactly centered. I can't imagine going below "0.4", unless one wants a very large offset. With larger mat boards, relative to the image, I've used "0.425".
Prior to arriving at this simple formula, I tried to position the opening by eyeballing the print on the mat board, etc. It was a tedious process, since I tend to be persnickity. Since using the above approach, I get just the feel that I want. No guesswork. Plus, multiple prints mounted side by side have a more consistent look, when one uses the same constant.
I divined this formula from what may be the "Falcon Print Mounting Positioner" device to which Brian Ellis refers above. (Not sure on this, though.) If it's the same, the constant used by the device is "0.45", which I found to be high. I prefer a little more offset, so I lowered the value.
I use the same margin all around. Or, one can extend the lower border of the opening to allow room for a signature.
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