For extending HANA Live views there is SAP HANA Live Extension Assistant - SAP HANA Live for SAP Business Suite Administrator's Guide - SAP Library - please use this.
If you are building your own, you should use A/B testing to see works best in your scenario. SAP did so much optimization for HANA Live that really it doesn't matter if you use Attribute Views, Analytic Views, Calculation Views. If your model is syntactically sane then they will all perform the same in SPS09.
Only when you have very large data volumes (>1-10bn rows) do you need to be careful.