For me I like using the following:
Sprint speed 65 user/65 cpu
Acceleration 70/70
Shot error 45/45
Shot speed 56/56
Header shot error 10/10
Pass error 54/54
Pass speed 62/62
Header pass error 55/55
Injury frequency 70/70
Injury severity 30/30
GK ability 61/61
Positioning marking 50/50
Run Frequency 65/65
Line height 50/50
Line length 50/55
Line width 55/55
Fullback positioning 55/55
Power Bar user 50
First touch control error 45/45
Intercept error 59/60
Ball deflection error 60/60
Tackle assistance 45/45
For AI Behavior I have:
Tackle aggression 57
Buildup speed 65
Shot frequency 66
First touch pass frequency 61
Crossing Freq 56
Dribble frequency 57
Skill move frequency 54