I use a ScanSnap iX500 to scan books and magazines to PDF. If you intend PDF to be your destination format, use Acrobat for OCR. If you want a flowing format to be your destination format use Abby FineReader to OCR to a Word document.
Most often I scan to PDF using "Best Mode", Color & Grayscale 300 dpi.
For those of you without a ScanSnap, it comes bundled with Acrobat Pro (for Windows) and Abby FineReader. Your scan resolution options are:
- Normal Mode - Color & Grayscale 150 dpi, Monochrome 300 dpi
- Better Mode - Color & Grayscale 200 dpi, Monochrome 400 dpi
- Best Mode - Color & Grayscale 300 dpi, Monochrome 600 dpi
- Excellent Mode - Color & Grayscale 600 dpi, Monochrome 1200 dpi