This is my latest test render with the newest build. 3d effect in Google Cardboard is now superb (just right, not too big, not to small).
I'm using standard eye separation (6,3cm) which in most cases corresponds with real life IPD. (To make 3d effect more visible and still believable you can make it bigger, to about 65mm) This setting sets the scale of a scene.
Smaller Eye distance makes everything look bigger than in real life, making it bigger makes you feel like an ant in a huge room:)
Another thing is Eye Front Separation - I'm not sure about this but I believe it is digital version of "eye to nect" distance. You never move your head with axis in the middle of your eyes, it's usually around 8cm away from your eyes, so i set it to 8cm.
Converge eyes - this is important to make you feel comfortable and avoid "strange feeling in your stomach".
In real world when you look on objects that are close to you, you have to cross your eyes a little and this is what you're trying to replicate in VR.
In general I set it to about 120% of a distance to the most important part of your image. In an image I attach here it was set to 120% of a distance from camera to the wall behind a TV.
I'm not sure I'm 100% right, but the setting I use seem to work very well:)
I hope it helps!