There’s no one-size-fits-all answer to this. As a general rule of thumb, you should aim to match your monitor’s refresh rate. You may have seen this referred to as hz. Most gamers have a 60hz monitor, meaning any FPS gained after 60 is wasted.
However, some players have higher refresh rate monitors such as 120hz and 144hz, which allows them to make use of increased FPS for a smoother experience. If you own one of these monitors, aim for a higher FPS, even if that means lowering your in-game settings. You can check your monitor’s refresh rate through your Display Settings in the Windows Control Panel.