1. A minimum of 24 hours adding one hour for each watt over 11 watts.
2. Unless you use Standby, which literally means to "stand by" or "stand next to" the amp for at least 3 hours before starting the process described above in step 1. (Remember the old tube amps with Stand-Next-To Switches!? Ah, the good old days.) Standing on one foot, continuously eating >many< saltines, and whistling Yankee Doodle during step 2. improves the overall quality of the eventual amp warm up.
Your basically building enough sustained heat to boil the water in your amp; this in turn generates the steam pressure you need to spin the tubes and push sound-flavored air out of the speakers. Simple really.
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All silliness aside, this is a good question. I flick the standby switch while I'm getting the rest of my rig set up, and then turn the amp on a few minutes before playing/sound check.