Quest 3 Graphics Preferences

In the windows oculus app, select the quest 3.

In the popup window, scroll down to Graphics Preferences

Select the refresh rate and the render resolution

This works really well for me with a 4070Ti Super

I would recommend if you have a strong graphics card go a higher refresh rate, it feels a lot "smoother" at 90hz than at 72 hz. At 120hz its amazing but graphically its demanding.