Leak

I recently asked a question about a Toto install with a leak. Jamies instructions were very helpful but, I'm slightly confused. In Jamies instructions 8, 9, 10 it says to put tank on bowl then put on rubber washers then drop bolts through holes and tighten. No mention of putting nuts on then putting tank on bowl then tighten. There are other instructions showing no nut between tank and bowl. Jamies illustration shows nut and washer applied to under side of tank. Are both methods acceptable?

If the inside of the tank is smooth, and the large nut on the flush valve is tight, then tighten the bolts under the bowl.

You can use four nuts and washers, or just two.

We've done it both ways.