Yeah, definitely ear level. If you have extra people sitting next to you all the time you can go a little above to get the sound over their heads.
The spec says H2(surround height) should be at H1(mains height) X1.25. So if your tweeter is at 40” you can go to 50”. Mine are at about H1x1.4 so 57” and work great. My ceilings are high too.