I do the pulling spokes heads out. I've read a number of explanations on the topic and, frankly, they just leave me confused. I do remember reading a magazine article decades ago that said it didn't matter very much. I do the pulling spokes heads out because that's the way I've always done it and it would be hard for me to change.

FWIW, I also install the pulling spokes on both sides of the hub before lacing the crossing spokes. It makes it much easier because I can stick the (heads in) crossing spokes through from the other side.