The paradigm of positive psychology is significant in introducing positive psychological concepts such as “flourishing,” “optimal best,” and “a state of flow.” In terms of research development of positive psychology, the researchers of this article have made extensive theoretical, empirical, and methodological contributions by advancing the study of optimal best. One aspect of this research, notably, consists of advancement of the psychological process of optimization. Optimization, in brief, provides a theoretical account into the “optimization” of a person’s state of functioning. Non-academically, a Buddhist nun’s seeking to successfully achieve an optimal state of enlightenment or, academically, a first-year student’s seeking to achieve an A grade in Psych 101 would require some form of optimization. Recent research development has, interestingly, considered a related concept known as “goals of best practice” (GsBP), which may co-exist with the process of optimization and/or assist to account for the optimization of learning experiences. This conceptual analysis article, by utilizing the paradigm of philosophical psychology, advances the study of optimal best practice by focusing on three major aspects: (i) to consider conceptually and philosophically how and/or the extent to which GsBP could, in fact, relate to the nature of flow, flourishing, and optimal best; (ii) to consider a methodological account, which could help to measure and assess the concept GsBP; and (iii) to consider the potential practicality of GsBP in educational contexts, which may assist to facilitate and motivate the achievement of optimal best. These three aspects, we firmly believe, are of significance as they provide grounding for implementation and continuing research development into the area of best practice.