There's a bit more about it at http://denatechnologies.com/capabilities/pcb-fiducial-guidelines My impression is that various manufacturers may have slightly different preferences for the ideal one, so it's probably a good idea to find out if/what your manufacturer has a its own preference/guideline... assuming you're making the design for only one mfg. Dena tech recommends the R-3R (1mm/3mm) variant.
Accutronic in the document linked in the other answer also recommends the R-3R version rather than the R-2R [IPC] one, which they still support though.
The SMEMA std can be found here for example. Note that they say R-2R is the minimal design:
The size of the clearance area shall have a radius that is at least twice that of the fiducial mark and shall be concentric with the center of the fiducial mark
(emphasis mine).