As others say the best profile is definitely the one you make for yourself. You can take ideas from other people's profiles, but ultimately you'll be the one deciding which commands you need on voice command, what exact words you use to invoke them, and the kind of vocal response you get.
Some people like their VA assistant to crack jokes and make remarks, personnally I just find this very awkward with the stiff and monotone TTS voices. My assistant is always concise and professional
Things to consider when making your own profile :
- As a general rule, make commands simple, not too short, not too long. Too short and you might trigger them by accident, too long and you'll waste time when in an emergency. Two words usually do it. Avoid commands like "boost"... some players have lost their ship by triggering it accidentaly inside a station.
- Play the game, and see what phrases pop up in your mind when you want to activate a certain command. Then add those to your profile. For example I find it really cool to say "let's get out of here" and have the ship initiate the frameshift drive!
- Remember you can use the ";" to make several possible inputs for the same command in the "When I say" field. For example you can write : "deploy weapons ; deploy hardpoints ; weapons free". Say any of these things and VA will recognize them. The more you put in, the more natural the interaction will feel. I have like 10 different commands to activate the frameshift.
- You can also use the ";" in the "say womething with text to speech" window, so that every time you trigger the command, you get a different answer, picked randomly between all the ones you've chosen for the action.
- To add some flavor, you can create separate commands for the same button when they are toggles. For example when I say "gear down", VA answers "landing gear deployed", when I say "gear up" she says "landing gear retracted". They're two different commands which both simply press the landing gear button.
- One thing I haven't tried yet as I play in solo only (due to connection difficulties) but definitely want to try, is create a macro that will send another player a pre-baked text comm. Like if I target someone, open voice comms, and say "send pirate warning", VA will input the successive letters to write "drop your cargo or be dead", then press enter. This way you could prepare several comm interactions, without having to type them all. Useful when your hands are on a HOTAS or for those using a Rift!
- Remember the game already has an integrated voice for certain actions, like activating the frameshift drive or deploying the cargo scoop. So no need to create a TTS answer for those commands unless you want to hear your TTS voice and the ship computer's voice saying the same thing at the same time!
- You can add some flavor replies, that do not actually perform any action in the game. For example, when you say "one down", your assistant can congratulate you

You can also ask for the time with a special command (see readme) and it will read it aloud to you (useful with the Rift or if you don't have a watch). With the addition of conditions in the latest version, you can even have a basic conversation, or have the assistant ask for confirmation before performing certain actions. I haven't tried this yet.
- Turn the volume down for the TTS responses, otherwise they will be very loud compared to the game's sound. 30-40% sounds about right. If you set it for one voice reply, it will set it by default for all the next ones.
- Create a voice command to launch the game, it's cool! When I say "launch Elite Dangerous", VA answers "welcome back, commander", and launches the game as well as the TrackIR software and UJR software.
Hope that gives some ideas to some.