Refracting in minus cylinder form allows for much better control of accommodation, particularly when refracting hyperopes.
Using minus cylinder, the back focal line is placed on the retina first, with the circle of least confusion, and front focal line in front of the retina. Minus cylinder is then used to move the front focal line onto the retina.
In plus cylinder, the front focal line is placed on the retina first, leaving the circle of least confusion, and the back focal line behind the retina. Patients can still accommodate to place the circle of least confusion on the retina in this case, and I have found that this leads to many many more inaccurate Rxs.
Jen