What's the proper way to incorporate handicaps for two-man best ball competition (match play)?

I know this has been debated a lot but I've seen most people say to use the "keep it simple, stupid" method and just play off the lowest handicap in your foursome. Anecdotally, it seems the higher handicap team always has the advantage and wins pretty easily. I've also read online to use 90% of each individual handicap when including in best-ball...and seen 70% used in one app so this haircut seems pretty random. Any suggestions/best practices on this to keep the matches close?