Str - Enough for items
Dex - Enough for items [none or enough for Max Block if you're PvP]
Vit - Everything else
Eng - Nothing
If you meant how to distribute, I prefer to focus on Strength at first, then raise the others. That is if you're not playing Hardcore. I find I have enough Life without really pumping Vitality right away. I like to be able to equip things faster, that's why I opt for Strength if I can.
Okey dokey... byt actually the one I was thinking about is Dex. when I use WW i don't really put any points into this... but would that be a stupid idea for a bear... by the way it's a PvM bear, not PvP