The best way to position a mic is with a set of isolation headphones. This stops you form hearing the ambient sounds and lest you here the sound going to tape / disk. Different positions will give you different sounds and the position you end up liking the best will depend on:
the type of guitar you have
the type of strings you play
your personal style of playing
the type of mic you are using
the amount of ambient sound you capture
SO experiment and see what sounds best.
Some good places to start are 9-12 inches above the 12th fret or 9-12 inches above the sound-hole.
Im not sure what you mean by a boom mic on a headset. Id start with a Shure SM57 or a Large Diaphragm Condenser however there are no rules, do what sounds best.
My
instructors page and
www.studiotrax.net for all things recording.
my toons Brought to you by Dr BadGAS