AUDIO OPTIONS
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Preferred Decoder : NicAudio

Output Channels : Keep Original Channels

Sample Rate : Keep Original

Apply Dynamic Range Compression : Unchecked

Normalize Peaks to 100% : Unchecked

Nero Digital Options : Variable Bitrate (VBR)

Variable Bitrate Value, Q : 0.35 (already good) *Recommended*
My setting is 		  : 0.4

AAC Profile : Automatic 
(Let the decoder determine it, HE-AAC for 128 kbits and below or AAC-LC for 128 kbits and above)

OR

Nero Digital Option : Adaptive Bitrate (ABR)/(The Constant Bitrate)

Below what i learn from other site~

1) 48 kbit/s (Mono 2 Channels – Only for dialogues/speeches)

2) 96 kbit/s (Stereo 2 Channels – Dialogue + Instrument + Scenery) in HE-AAC *Recommended*

3) 128 kbit/s (Stereo 2 Channels – Same as 96 kbits but in 44khz LC-AAC.

4) 192 kbit/s (6 Channels Surround Sound – Double bitrate of 2 Channels)

My choice has always been VBR.