I've found higher is better... Especially for wakeboarding but even dragging a tube behind you it's best to keep the rope out of the water. JMO

If you do choose to keep it low there's a product out there called 'booster ball' I believe, that keeps your rope up out of the water. Mainly for towing tubes.


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As close to the CG of the boat as is possible is best if you want to minimize the effect of an agressive slalom skier "steering" the ass end of the boat for you.  I use a set-up similar to Mom's, with a pole just in front of the engine, with the rope attach point several inches above the flame arrestor.  The pole (and related attachment hardware) has to be a substantial piece of hardware though, since the leverage produced at the end of it is high.  Mine is a solid chunk of 1.5" round aluminum bar stock, with a 2" x 4" piece of aluminum tube for a cross-brace that runs from gunnel to gunnel.