Like any advice, it is good to hear it from muliple people. Here are some tutorials on the use of Adobe Camera Raw that I highly recommend. If you are a Lightroom user, no worries as nearly everything he says applies to LR as well.
Start with this one:
Adobe TV video featuring Julieanne Kost introduction to ACR. Great step by step tutorial in which she explains the choices she makes. If you like it, and I think you will, it is part of a longer video series featuring her. Click here to see all the episodes of The Complete Picture with Julianne Kost.
Russel Brown a long time Adobe evangelist and pretty funny guy, has been posting some really great tutorials and scripts to his website for a number of years. I mention it now because he has some nice tutorials on working with Adobe Camera Raw in Photoshop CS4. He takes a novel approach in some of the tutorials in which he edits others' files.
The Russel Brown Show