Well DG liked a spot on the floor of his Yurt where he could look out door across the fields and eat his breakfast.
My favorate was a bench by the river, wher the dog liked to swim and have a good snuffle around.
So most of all comfortable, easy access. Some where en route - mine are on regular walks that i do with the dog.
Anywhere were you have easy access to and are prepared to go to, with a good view of a bit of nature.
Don't make it deep in the woods that you have to take a weaving path and hours trek to get to. Make it the bus stop and get there ten minutes early, or the patio at the back of your house while you drink a cup of tea in the morning. Some where as regular part of your routine. So that you can get to know its inhabitants, plants and animals, who lives where what they are eating, when they flower and seed. Its as much about sitting still for a while as what you can watch.
just my experience :?:
Cheers
Rich