I have always plugged in my vehicles at 0 C or 32 F. At that temp the timer is set for 2 hours prior to leaving. at -15 it goes to 3 hours, at -25 5 hours, below -35 it runs all night. The gas jobs, with 0w30 or 0W40 synthetic oil, will start just fine not plugged in, at least to -35 or so, and diesels to about -20 C but they warm up WAY faster and it is a lot easier on the motor. Cold starts account for a great deal of wear on any engine, and the colder the worse it is. Electricity is pretty cheap. Even at -40 outside parking, you will see your coolant have temp in it that is above 32F from the block heater.
I also run an in car warmer so I don't have to scrape windows. Basically I start the truck and drive away gently. Let it warm as I drive.