Look about 20 degrees up... I.E your physical eyes look up to about the eyebrows....the top of the head part you let you mind do.. no need to force the eyes to go higher ... Any higher becomes uncomfortable and difficult to maintain.. infact when you've got your eyes shut don't worry about their position its you mental focus that takes over then.
It is good practice to look at a spot on the wall about 20 degrees above the horizontal... after a while it causes you eyes to defocus somewhat and brings on a subtle relaxation... enough to bring on the photofocus state... if you don't counter it by getting anxious about it.
Alex
