Here's an outline of what I believe to be the best decisions in the Witcher 2 to
simulate in Witcher 3.
Witcher 2 spoilers abound. This gives no Witcher 3 spoilers minus what you would already know based upon playing Witcher 2.
Decision: Kill Ayran La Valette or not?
Let him live Why: He's alright. Having him alive means there's more dialogue to be had in Witcher 3. Bring more stability to the region.
Decision: Iorveth or Roche
Go with Iorveth Why: Overall this storyline is far more enjoyable and fun, focusing more on lore and intrigue than kings and politics. This also has the outcome of founding an entirely new nation with Saskia as it's queen. The latter (going with Roche) has you choose to kill a king or not, with choosing not to kill him finds the new nation conquered and non-existant. Killing him means there's one less characters to interact with in Witcher 3.
Decision: Save Triss or lift the spell on Saskia
Lift the spell Why: Triss will be alive no matter what. If you lifted the spell, this opens Saskia to be alive in The Witcher 3, which adds for dialogue, store ect. If you did Roche's path, this option turns into 'save the child queen' or 'save Triss', to which saving the child queen is better as regardless; Triss is alive. Extra W2 Spoiler: Saskia is also a dragon, and was being controlled by a mage. Breaking the spell breaks the controll the mage had.
Decision: Save Sile or let her die
Save Sile She'll be in Witcher 3 then, which adds dialogue and story. Otherwise she's dead. Extra Spoiler: She might not be around anyway as at the end of Witcher 2, they mention a witch hunt is may killer kill her more gruesomely anyway.
Decision: Kill Letho or let him Walk
Let him walk He'll be in the Witcher 3. See the third point for why he did what he did in Withcer 2. Extra Witcher 2 Spoiler about Letho: He was captured by the Nilfgaards, eventually making a deal with the Nilfgaard emporer. The deal was to have Letho kill kings of the northen kingdoms to 'weaken' them for the coming invasion. In return Letho could restore his witcher order 'the order of the viper'. Personally I think the witchers order should be revived, because they're cool :)