I sure do like what Heeven had say about it.
When I think back to first "I love you" moments, the best were casual and spontaneous. Nothing I couldn't handle, bc the situation was such that I already had the feeling inside that this person cared a whole lot.
One of my favorite memories: Sitting at breakfast at the diner in the early hours. I wanted to taste his waffles with fruit on it, so he pushed his plate towards me. As I was grabbing some and making a joke about how much I eat and how he better watch out, he leaned in really close and said simply "I love you". My mouth was full of food, so I had time to digest it.
The best part was that it was an ordinary moment, but extraordinary in feeling and intimacy.
Timing and connection is important. The other stuff just a bonus.
Interested to hear how it goes.