Mostly, it doesn't matter.
One exception is when installing legacy operating systems on modern drives.
Old OS installers tended to align partitions on "cylinder" boundaries. In particular, starting the first partition at the start of "cylinder" 1 (sector 0 was reserved for boot code and the partition table).
Modern drives would typically be viewed by the OS as having 255 "sectors" per "track" and "63" heads. So each "cylinder" would have 16065 sectors.
This was fine until "advanced format" drives came along. These drives have a physical sector size of 4KiB but a logical sector size of 512 bytes. They work much better if reads and writes (especially writes) are a multiple of 4KiB in size and aligned on a 4KiB (8 logical sectors) boundary. Unaligned writes will translate to a read-modify-write operation which risks data loss.
The result of this is if you are using an "advanced format" drive, you really want your partitions to start on a 4KiB (8 logical sectors) boundary.
You will notice that 16065 is not divisible by 8. So using an old OS tool to partition a modern drive is highly likely to result in misalignment.