For testing the state of remaining charge, I'd load the AA with 200 - 500 mA corresponding to 7.5 ohms 0.5W and 3 ohms 1W respectively. For AAAs a lower current of perhaps 100mA requiring 15 ohms 0.25W.
For testing the performance of a new battery e.g. to compare brands, I would perhaps use a higher load to represent an application such as a camera, as the rate at which useful capacity drops off with increasing load is an important factor.
With alkalines, you can get a reasonable idea of the state of charge even with an unloaded voltage test. Some types have remarkably stable and predictable OCV, and the rise of internal resistance with use is not so important as it was with zinc-carbon types.