+1 to the above two posters.
Less using measuring equipment, something I personally haven't used yet, it's like with anything else in audio. Experiment!
Get as many as the budget and aesthetics allow, and then play from there.
Yes, I am also under the impression the two most important things are first reflection absorption and corner trapping.
Often, the first places to treat first reflections are the side walls, perhaps ceilings and back wall as second priority. However, the latter really depends on how close you are to the back as well.
You will see that putting in treatments allows you more flexibility of speaker placement. You will also note that changing your listening position will change the priorities of treatment-placements.
Anyways, experiment, and add to taste. Oh, almost forgot, the bang for spot corner trapping is on the front wall. Otherwise, it's virtually impossible to go overkill on corner trapping, and feel free to trap every single corner in the room. However, if you only have a couple/few bass traps, do the front corners.