Dunno if it's the best way, but I cut the masking tape (usually Frog Tape) at an angle so it has a good point on it.
I lay that down with the point where the corner will be. Then I cut another piece with the opposite angle for the piece that will be perpendicular to that one.
(like you're making a picture frame, but make the angles more than 45 degrees so they overlap.)
Lay that one down with the tip of the point touching the first piece. Overlap is ok, you aren't trying to butt them up against each other.
Just get the tips of both pointy tips touching.
If you want to get creative, get some fineline masking tape and round the corners. (I like K-Tape brand, but in a pinch have used the pinstripe tape from the model building section of craft stores)
I'll throw this idea out there if anyone wants to use it:
I always wanted to lay out a design on the back of the monitor glass bezel area with fineline tape before painting it black. Then peel the tape and spray another another color from the back.
It would look nice and flush from the front side of the glass. You could do pinstripes, a grid, lines that get progressively smaller from bottom to top.