What is the best place to put a gun safe?

Could you please elaborate on the optimal location for a gun safe, considering factors such as accessibility, security, and compliance with local laws? Is it better to install it in a basement, a closet, or a wall? What about fireproofing and burglary resistance? Should the safe be hidden or in a visible yet secure location? Additionally, are there any specific regulations or recommendations from firearm safety organizations that should be taken into account?