* Engine condition: Worn components, carbon buildup, and other wear will affect optimal timing.
* Fuel type: The octane rating of the fuel influences the timing curve.
* Altitude: Higher altitudes require different timing settings.
* Modifications: Any modifications to the engine (cam, intake, exhaust, etc.) will significantly change the ideal timing.
Instead of a specific number, the correct procedure is to use a timing light and follow the instructions in your vehicle's repair manual. The manual will specify the procedure for setting the base timing and may also provide instructions for adjusting it based on engine performance.
Without consulting your repair manual or a professional mechanic, any timing setting you find online might be incorrect and could damage your engine. Always consult the repair manual for your specific vehicle.