If this is the first time that you shoot the gun, start close. If you miss the target 1" at 10 yds then you will miss it 10" at 100 yds which may be off the target and you will have no clue where it hit.
Get to shoot center at 10 yds, then move to 25 yds and you should be on the target. You will see some difference in elevation because of the trajectory of the bullet.
Get it centered at 25 yds, then move the target to 50 yds.
At this point you need to determine what distance you will regularly shoot at and sight the gun for that distance. If your normal targets are things like drink cans, then this may be the best distance.
If you are into longer distances, sight it in for the distance that you shoot the most.
With .22's, I normally sight in at 50 yds and then see how much the elevation changes for 25, 75, and 100 yds. I then use hold over or under to adjust the POI for the other distances.
In most cases a 50 yd sight in is minute of beer can from 0 to over 100 yds if the wind is not blowing.