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I don't think it matters. Whatever feels most natural for the two of you.
My last long-term used to start by standing right next to me lying down on the bed. Definitely my favorite because I could watch his face and his excitement at the same time. In the bed, side by side, also works quite well.
Opposite ends of the bed sounds more voyeuristic than intimate. Make sure however you do it that you're physically close, so you can touch one another. Don't over-plan. You may find that you want to help her finish, add oral, who knows! Relax and enjoy and don't get caught up in the details. Just let them happen.
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We are always more anxious to be distinguished for a talent which we do not possess, than to be praised for the fifteen which we do possess.
Mark Twain
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