Optimizing 12V GPIO Logic Level Conversion: 5V vs. 3.3V on STM32H753ZIT6

[hvs_learn]

I have a 12V GPIO high logic input on my board. Should I convert it to a 5V logic level or a 3.3V logic level? Previously, I have implemented 12V to 5V logic level conversion and already have components for this conversion in my inventory. If feasible, can I proceed with 12V to 5V conversion, or is it generally more advantageous to convert 12V high to 3.3V logic level for better compatibility or performance? Is there any recommended project/schematic/component that I should look into for this application?

[gbm]

For most use cases, 2 resistor divider is enough (like 27k + 10k). For some, even one serial resistor is enough.

Any details?