The default answer for CMOS inputs is to connect them directly to either ground or power. I would let routing dictate which. If it doesn't matter, connect them to ground.
I'd probably start out with them all connected to ground in the schematic, then maybe switch some to power during routing if it makes things easier. If you have a ground plane, then ground is the net that you can connect to while causing the least additional routing congestion.
In some cases, you can tie inputs to outputs. For example, tie all three pins of a AND gate together. It can end up in either one of two stable states, but you don't care which one. The advantage of that is possibly less routing congestion, especially if the three pins are next to each other.
Of course this trick of tying inputs to outputs doesn't work with gates that invert. Then you'd either make a oscillator or end up with the inputs floating at the absolute worst voltage for power dissipation.
Added
This has all been assuming these are inputs to totally unused gates, which is what I interpreted the question to be about. The polarity of unused inputs to used gates can certainly matter, and then you may not have a choice whether the input must be tied high or low. For example, if you are using only 3 inputs of a 4-input AND or NAND gate, then the unused forth input must be tied high for the gate to work as intended. Likewise, unused inputs to used OR or NOR gates must be tied low.
It is not necessary to tie CMOS inputs high or low thru resistors. This is not because CMOS inputs have series resistors built in, because they don't. It is because no high inrush current will flow nor any harm caused by holding a CMOS input at the power or ground level, even during power-up.