I usually record at 44.1 24 bit. If you don't have a good condenser microphone, decent preamps and, above all, a nice sounding recording space there is little point in recording at a higher sample rate (nearly true,
this article explained why you might in some circumstances choose a higher sample rate). 24 bit, as has been said, is a no brainer. But, there has been a bit of misinformation..... 24 bit does not make an intrinsically better quality recording than 16 bit it simply increases the available headroom (i.e. the number of dBs between the noise floor and dBFS) from a theoretical maximum of 96dB for 16 bit to potentially, 144dB for a 24 bit recording. Since the rest of your signal path will introduce significantly more noise anyway the advantage of 24 bit is that you can record at a lower level (as much as 20dB lower in practice) without increasing noise and, thus, be safer from overloading your system into clipping (and digital clipping is an absolute no-no).