The question is a very good one, mainly because I was thinking the same question. Hopefully I can hijack this thread instead of asking the same question. I have a 260ltr tank which has a glass panel close to the top under the lid. Do I fill it to this?
When cycling, I find it helpful to keep the water level a little lower than normal. I still shove my hands in the tank to play with decor and such. If you have a HOB filter, I suggest filling just under or just above the filter flow.
THe only other thing to add is that if you have (or are planning) to have Siamese FIghters (aka Bettas), Gouramis or Cories, you need to leave a small gap underneath the top, as these fish all like to breath air as well as take oxygen from the water.
I fill mine just above the line that's visible from the side. It's pretty neat with the Roma 125 as there's quite a bit more glass on the inside that there looks outside