>>I would recommend dynamic SQL in any case. You'd only optimize the parts of the where clause that need it.
>
>What do you mean by "You'd only optimize the parts of the where clause that need it"?

If you create a where like

(@MinDate is null OR @MinDate < = Date) and
(@MaxDate is null OR @MaxDate > = Date) and
(@MinAmount is null OR @MinAmount > = Amount) and

SQL is doing a lot of extra work internally. If you construct the query dynamically so that in the case where @MinAmount is not passed you execute

(@MinDate is null OR @MinDate < = Date) and
(@MaxDate is null OR @MaxDate > = Date)

The optimizer will not waste time even thinking about MinAmount. :)