I use VG nic, as I want as high VG mixes as I can make. If you plan on doing higher PG mixes, then it doesn't matter as much.

I personally use VG Nic, but I've seen a lot of people here say they prefer PG because it's a lot easier to work with.

VG based nic is what i use.

Nude Nic not bad nicotine solution, no peppery taste, really good stuff.

MFS Its not bad they are having a sale 1Liter of VG or PG 100mg based solution for 45 bucks.

As far as extracts or flavoring the options are not limitless but there is a huge variety.

OSDS not a bad place to get flavorings, i get 4oz(120ml) bottles of TFA flavorings for 9 bucks(some are 9 some are 18) but most flavors i use from TFA are 9. They also have a nice selection of other grand flavorings, currently im trying DKS Plus Flavorings.

Also check out the side bar tons of info on there ------>

here's a quick list of two starter kits from NudeNic and a rundown of a few flavor lines

http://www.reddit.com/r/vapeheads/comments/2gxgsa/diy_eliquid_kits/

I use 100mg pg based. I think it's just easier to work with and it doesn't take much anyhow so the pg/VG ratio doesn't change that much. If you used a weaker nic base I could see it making a difference.

I use PG since I mostly mix 50-50, it's easier to work with and stir out any hotspots, and it should (theoretically) stay viable for longer in the freezer.

I like the 40/60 PG/VG ratio. Since I vape at 12mg, I bought my nic all PG for ease of mixing. This way I rarely add any extra PG to my mixes, since almost all flavoring is PG.

To make some sense of that, for ~40/60 15ml batch:

25% 48mg Nic PG

15% flavoring PG

60% VG

No added PG, so it's one less step. Plus, as a beginner, I want to use a 18ga needle for finer nic control when making small taster batches. (larger gauges needed to handle VG, which means larger drops)