Quick question regarding the 38% rule (in terms of room length).

Also, remember that 38% is just a starting point. If things aren't quite to your liking there, try moving a little forward or a little back until things seem a bit more balanced. Don't forget to take measurements along the way too (like described here: http://www.realtraps.com/art_measuring.htm ) so you know if the changes you make are actually improving your rooms response.
 
It's measured from the hard surface, therefore the Wall. Even if the whole wall has absorbers it's still measured from the hard surface.