I do. I seat both sides. I'll then tension the heads right up and leave 'em for a bit (usually overnight). Then I unwind the whole thing back to finger tight and start the tuning process.
I've read a few diferent ways since joining the forums. Some say seat, others say never seat, some say tension up and leave before tuning, others don't reccommend it. Me, I just continue to do it the way I was taught many years ago. Never had a problem seating. It's just a firm push in the centre of the head....no need to jump on the thing. If you're ruining heads by seating, you're pushing too hard.......simple.
From what I can gather, the jury's still out on what is "correct". But in my experience, seating and over tensioning in order to stretch the head out a bit, works.