From what I've gathered, you can't have too much low frequency absorption (or rather, it's nearly impossible). Front half of the room is the best place to focus, kill as much of the first reflection points as possible. Rear half of the room is OK to be a little livelier.
The idea is balance. Yes - you can over do it, even in the bass (though it gets harder and harder the lower you go). You should shoot for a target decay time curve for the entire spectrum and consider all elements in the room (seating, people, carpet, wall construction, etc.) as they all absorb something at some frequencies.
Spread the absorbtion throughout the space after you hit the front wall and the side wall reflection points. Then add broadband bass control in front corners, potentially rear corners and rear wall, etc. based on what still needs to be addressed in both frequency and time domains.