I’ve learned over the years that there really isn’t a single “one size fits all” rule here, it comes down to your climate and how comfortable you are with risk. In colder regions where you know you’ll be dealing with long hard freezes, lowering the water a few inches below the skimmer is the safer bet. It gives you extra room so ice expansion won’t push directly into the skimmer housing or plumbing. That little bit of draining now can save you from cracked parts or expensive repairs later.
On the other hand, if you’re in an area that only gets light freezes, using a skimmer cover or plate can work fine. A lot of people in milder climates close without lowering the water at all, as long as everything’s properly winterized and plugged.
What I usually suggest for first-time closings is to play it safe the first year: drop the water level a bit and see how it goes. Once you’ve gone through a winter and have a feel for your pool and climate, you can decide if you want to simplify the process in future seasons.