Where does one look when sitting down and reading 'Attahiyyattoo...' in Salah? I know we look at the floor where we will place our head for Sujood when standing up.
According to the Ahnaaf, the Asahh-ul-Qowl (most authentic view within the Madh-hab) is that during Tashah-hud, the gaze of the Musalli should be on his lap. This is mentioned by Imaam ibn `Aabideen ash-Shaami in Radd al-Muhtaar `ala-d Durr al-Mukhtaar under the chapter of Aadaab as-Salaah.