Shadows map questions


I am in the process of implementing shadow maps but I have some questions for those more experienced in this.

When I create light view matrix I am using the equivalent of the gluLookAt (because this is what the general populous seem to do). GluLookAt takes an eye position, but what is the eye position of a directional light? If I had a spot or point light this would be obvious but not so for directional lights.

The perspective matrix for a directional light is orthographic, I am experienced in creating orthographic matrix for ui drawing but no so for light. Should the near far be the same as my normal perspective matrix? What are good parameters for the left right top bottom? People put examples up but they never really explain why they choose the values that did.