Early season and when I can get good cover I'll sit with my back to the tree. In later season when cover is tough I'll sometimes face the tree for added cover. ALSO... facing the tree is great when you're looking into the sun. As the sun shifts in the late afternoons(especially in late season) it can be a bear to deal with. Facing the tree allows you to sit in the shadow in certain locations. As the sun shifts all I have to do is inch my stand around the tree a smidge at a time to stay in the shade and keep the sun off my eyes.