This is tricky.

Pay yourself to low + IRS will... assign you a salary, decrease your dividend income, charge you tax + penalty on the difference.

Pay yourself to high + you overpay tax, as dividend tax rate + income tax rate will likely be very different under Joe Joe.

No tax professional can answer you about this, as it's all fantasy in whatever IRS Auditor you get... if you're audited.

Best to just guess at this yourself, based on an industry salary survey for your niche + position you're assuming.

Be careful here.

Consider a single employee S Corp for software development, where you serve as both the President + write all the code.

This is actually 2x discrete jobs, so be sure your salary reflects both of your jobs... else your friendly Auditor will say... "Well now, you've been working 2x jobs + only paid yourself for 1x, so here's your new tax + penalty bill."