Situation dictates bud but generally the stand is either even or a few inches above. Don't ask me why but I do not like to step down into my stand platform. You do what you are comfortable with I hunted 15 years with no harness out of a climber many, many times 40' in the air, but wouldn't dream of doing it now that the tech is readily available. I run a life line/ Lineman's belt combo so I'm not worried about falling. My favorite setup is two really close trees that I can run the sticks up one tree and step into the stand facing me from the other tree.

Couple inches above the stand but I use climbers so have infinite "steps" available.

I pretty much follow JW's rules for tree stand safety. When I am placing a lock on stand I use an aluminum strap on tree ladder and am secured with a lineman's belt as I place the ladder. When all the sections of the ladder are up and secure I hang my lock on stand below the top step so I have something to hold onto when stepping down onto the platform. Whether using a lockon or a climber I am always secured to the tree with a safety vest and lanyard.