As a general rule, providing the speaker is not too big for the room as is so often the case for some reason with so many audiophiles who try to shoehorn a speaker meant for a room 2 to 3 times the size of their own, start tuning for bass by ear. One speaker at a time. Find a place in the room where the speaker sounds balanced to your ear in the bass. Work the other speaker next until that sounds balanced. Every room is different. Working them as a pair next, try to nudge them closer to being equal in distance from your listening spot to within at least 1/8 of an inch. Then work on the toe in and rake if that is an option for you to get the soundstage and imaging to focus and at proper height and once again double check the precise toe in and distance from your listening spot and not necessarily the wall.
Then you can measure all you want and compare to what you hear and what it measures. Some major problems can usually be resolved with proper placement, other problems may require some treatment help and still at the end of it all, you will never get a flat frequency response. Then there is the old saying that a perfectly flat speaker is simply boring to listen to.
