I love a good book, but these days it seems like I do not really have much time, so I like to try and find it wherever I can.
For me, the best time to read is when you're relaxed. On holiday, for example, when you have a day to yourself to just chill on the beach, by the pool, wherever, with your nose stuck in a book.
Mind you, given the chance I can read anywhere. I usually choose to do so on my break at work, sitting by the bar with a good book. It's less anti-social than bringing my 3DS, seeing as I can read and still hold a conversation without shouting needlessly at the console...