Decision tree-based state tying has been proposed in recent years as the most popular approach for clustering the states of context-dependent hidden Markov model-based speech recognition. The aims of state tying is to reduce the number of free parameters and predict state probability distributions of unseen models. But, when doing state tying, the size of a decision tree is very important for word independent recognition. In this paper, we try to construct optimized decision tree based on the average of feature vectors in state pool and the number of seen modes. We observed that the proposed optimal decision tree is effective in predicting the state probability distribution of unseen models.