Depends on the style, I use 2-2-4, 4-1-3, 4-3 etc. The 123 method does work, but I wouldn't say it is the best method.
Especially when you are first starting out, do what works for you and your set up. You may prefer racking to a Bright (secondary) for your clearer ales, or you may have the patience to let your beer bottle condition for 6 weeks before even tasting one.