I was running at 36 which I thought was a little harsh, I dropped down to 30 but now the side lugs are almost always whir-whir-whiring. I'll go up to 33 and see what happens. The reason I went

is because I'm thinking at 40 the tires are ballooned quite a bit, making your contact patch small and also making them wear just on the middle instead of more evenly across the whole tread.
I love the sound of mud tires