I aim for a mash PH of between 5.1 and 5.3. That seems to make the nicest beer for me, and I use phosphoric acid. I believe in the chloride/sulphate ratio and I like to keep chloride and sulphate around the same (both around 90 in my APA,), but I'm still learning.
When I was looking into this I kept asking questions on the forum and didn't get a lot of help. Truthfully, I think that's a) because it is a big grey area with few guidelines, and b) not a lot of brewers are heavily into it, a few (like me) dabble in it. Maybe the chloride sulphate ratio is perhaps a guideline, but many (including Greg) think that's a lot of crap as well.
It's all just something else to play around with and keep brewing interesting.
This little link is a fantastic source of info. and all you need to get started:
https://sites.google.com/site/brunwater/water-knowledge" onclick="window.open(this.href);return false;
I like the EZ calculator best, I used the Bru'n water for a while but didn't find it gave reliable PH estimations for me. I modified the EZ so it roughly estimates mash PH using phosphoric acid (the unmodified one only calculates lactic). But mostly now I go from experience with previous brews with similar grain bills to know how much phosphoric acid to use. Same with the salts, once you've done a brew, and it's to your liking, no need to run the calculations again, just do that if you are making something entirely different.
For my water, I add gypsum, epsom salts and phosphoric acid only. I use much less acid with darker beers, but I keep the salts the same. You are supposed to adjust the salts for different kinds of beers, but I don't. I like my salt profile and use it for all beers. That's probably inexperience or laziness talking. But, it is important to use different amounts of acid otherwise the PH will be out of whack. If you were only using salts for PH adjustment, and I'm not sure if you can really do that and make a palatable beer, then adjusting the salts would be necessary of course, to get the PH right.