Given that everyone's hands can be different shapes and sizes, with or without knobby knuckles, we each have to find comfort and ergonomic efficiency on our own instrument. The distance between notes in thumb position are half what they are one octave lower which makes life a lot easier.
Myself, I try to approach basic thumb position with a nice flow of shape from my left elbow to my fingertips, the same ideal I use for neck positions, so that my wrist is straight and flat. My fingers are arched and, in order to fall in a straight line on the string, the index finger is the most bent and stands up on its tip. This means the string "groove" is diagonally across my finger tip. The 3rd (ring) finger is much straighter I don't let my fingers collapse their last joint.
Into this basic shape I bring my thumb, one tone below my index finger. The thumb is stiff and cannot be 90 degrees to the string, more like 45 degrees. To make the correct distance and strengthen the thumb I tuck its base under my palm by closing it across towards my pinkie a little. Without doing this my thumb won't support the weight of my hand/arm pressing the string down. I use the side of my thumb about level with the base of my nail and have a callous there.
Best wishes,
DP