I'm more the nocturnal sort myself just in general. I like tripping at night and being able to see the stars (some intense stuff happens in the heavens when you're tripping hard). But in my opinion, the best time to trip is during one of the golden hours of the day, either sunrise or sunset when the light get's that certain special quality (any photographer will know what I'm talking about)... Colors seem so amazingly warm and vivid, and then you're tripping on top of it. I also like the aspect of changing environments... If you trip with the sunset you can stay outside and watch the stars, or if you want go inside and do anything you'd regularly do there anyways...

Personal opinion, mushrooms are best when enjoyed outside in nature.