If you mount the seat directly to the floor pan, I think you'll find your eye-level to be about even with the center of the tachometer...
A quick how-to for seat mounting! This assumes that you're using some sort of mounting base and side brackets.
Materials and tools: 13mm, 15mm, 9/16" sockets, 9/16" combination wrench, Allen key set, drill with 13/32" bit, centerpunch, fresh Sharpie marker, tape measure, rat-tail file. 2-3 rolls 4" blue painters tape, 2-3 rolls each of 2" and 1" painter's tape. Four 3/8" UNF x 3/4" bolts, twelve 3/8" flat washers, 3/8" UNF x 3/4" button-head machine screws (Allen socket head), eight 3/8" fender washers.
First, after you pull your stock seat, mount the seat base into the car using the stock factory hardware.
Next, prep the seat. Pull the upholstry, and cover the sides with a layer of blue painter's tape, and also cover the side rails of the seat base with tape. Next, and it may help to have a second person, mock up the seat position. Use assorted thickness rolls of tape to space the seat up, set pitch, and determine front/back location of the seat for your personal best fit.
Then, with the seat in place, prop the side brackets up on the seat base and against the seat itself, use the tape measure to ensure the side brackets are evenly positioned front-to-rear, and mark on the painter's tape where you'll need to drill the seat and the seat mount to connect them all. TAKE YOUR TIME HERE! Once you start cutting holes, you'll be pretty well locked in... Also, there are usually between three and five different mounting holes on the side brackets. Do NOT use the top one, but one of the holes below that. That will give you some height and pitch adjustment for fine-tuning later. Double-check that your proposed drill locations on the seat will not hit the seat pan itself, but will ride on the sides above the pan, and don't forget to accomodate the diameter of the fender washer. If necessary, you can grind down one edge of the fender washer to clear, making more of a "D" shape.
Once you have all of your points marked, take it all apart, then do some verification. With the seat out, double check that the side brackets look even front to rear, and that the drill points are evenly spaced side to side as well. In other words, keep the side brackets square to the base, but realize that the rear of the seat is narrower than the front, so... After that, re-measure the drill points on the seat, to check that they're even on each side, so that you don't inadvertently put some roll axis offset into the mount. Once you're sure that's all set, clamp or tape the side brackets onto the mounting base, and re-fit the seat as a final check for position. If you're happy with your seating position, and all the marks still line up, it's time to start drilling!
Remove ALL the materials from the car, and drill away. Pay close attention to getting the drill straight in, and not at an angle, then clean up the holes with the rat-tail file. Assemble the seat outside the car, so that you have easy access to everything. I like to assemble the hardware loosely, so that you can get everything situated prior to snugging up, which makes things a little easier. Start by mounting the side brackets to the base, with the bolts running downwards: Bolt, washer, side bracket, seat base, washer, Nylock nut. Then, mount the seat: button-head screw, fender washer, seat, side bracket, fender washer, Nylock, from the inside out. If you have a little slop in the side brackets, you can sandwich an extra fender washer between the seat and the side bracket with no drama to take up the slop. After all the hardware is started, go ahead and tighten all the pieces, then install the entire assembly into the car. DONE!! Total time should take you around 2 hours, assuming that you have all your materials and tools laid out. Again, don't rush it!