Distance from the front not the rear wall?

I see a lot of the posts mention its not good to have your head near to back wall. But the method I've recently started to use (to good effect so far) recommends to do this ( with minor to no room treatments )
Its the method recommended by Immedia/Sonics explained here:
http://www.immediasound.com/Speaker%20set-up%202009.pdf

Any thought as to its merits?

Tiofelon, yes try and give the method I linked to a try . What led me to give it a go was the idea that it works well in rooms that do not have any or much room treatments. My system, like many others I expect. Is not in a dedicated listening room but in my living room and both my wife and I agree that the large diffusers and absorbers etc wouldn't be acceptable( plus the expense!)
But what is possible, with my speakers at least, was to install some Herbie teflon gliders and when needed( critical listening) to pull the speakers into the middle of room. At other times they stay closer to back wall.
Here's another link to a review of method.
http://www.soundstage.com/audiohell/audiohell20011

Sorry try this:
http://www.soundstage.com/audiohell/audiohell200111.htm