--backup-dir or --link-dest?

[Louis-David Mitterrand]

Hi,

To do incremental backups I am presently using
--backup-dir=/backup/host/$TODAY and the full backup is written to 
/backup/host/current. With this system incremental directories only 
contain deleted files and "current" contains the full backup.

Would it be more efficient to use --link-dest=/backup/host/$YESTERDAY 
and write the main backup to /backup/host/$TODAY ? That way each day 
incremental would contain the full daily snapshot, wouldn't it?

What is the current "best practice" standard for incremental backups?

Thanks,