Toe-Up or Cuff-Down? Let the Yarn Decide
Toe-up and cuff-down are the two ways to knit a sock, and the choice is usually presented as a matter of taste. There is one practical consideration that outweighs taste, and it is about yarn.
Toe-up lets you use all of it
Knitting from the toe means the leg is last, and the leg is the part whose length you can change at will. Work until the yarn is nearly gone, then bind off. Nothing is wasted, and running out is impossible in the sense that matters — you simply get a slightly shorter sock.
Cuff-down commits to the leg length before you know how the yarn will last, and if it runs short it runs short at the toe, which is not a place you can shorten.
For a single skein of a yarn you cannot replace, toe-up is the safer construction, and the closer the yardage estimate is to what you have, the more that matters.
What cuff-down is better at
A heel flap and gusset, worked cuff-down, is the traditional construction and produces a deep, hard-wearing heel that suits high insteps well. Toe-up versions exist and are good, but the flap is a slightly more natural fit for the downward direction.
Cuff-down also has vastly more patterns written for it, and a stretchy cast-on at the cuff is easier for most knitters than a stretchy bind-off at the same place.
The bind-off is toe-up's real difficulty
A sock cuff has to stretch over a heel. A standard bind-off does not stretch, and a toe-up sock finished with one is a sock that cannot be put on.
Stretchy bind-offs solve it and are worth learning properly before the first toe-up pair, not during it. This is the single most common toe-up failure, and it happens at the very last step.
Two at a time works either way
Knitting both socks simultaneously, on a long circular needle, guarantees they match and eliminates second-sock syndrome. It also halves the number of times you have to count the leg rounds.
Toe-up two-at-a-time has a further advantage: dividing the yarn into two equal balls at the start means you can knit until both are gone and get the longest possible matching pair out of the skein.
Try both
Most knitters end up with a preference, and it is rarely the one they expected. The constructions produce a similar sock and feel quite different to work, and a pair of each is a small investment for settling the question.
The measurements do not change either way: the cast-on count for a given foot and gauge is the same number whichever end you start from.