@ fjpatrum....
Keep in mind that the first ata is the most dangerous when getting down. That is where the greatest pressure change occurs. You need to remember that you have to constantly equalize in order not to rupture an ear drum. So be careful when kicking your face off to get to that 10 ft.(3meters) depth.
Desending in the horizontal position takes time and practice. By desending in the head up position allows for the air in the BCD to escape more effectively, since in the horizontal position you really need to get the LP inflator hose above your head for the air to escape out of the BCD. Remember that air wants to rise to the surface.
During the ascent, the same factor comes into play. While on the ascent, you want to ensure that the LP inflator hose is above your head in order for the air to escape, so that the air in the BCD doesn't expand in the BCD. By coming up in the head up position and looking up will allow you to see if there is anything on the surface that you may want to avoid; like jellyfish, other divers, and more importantly an oncoming boat that may not see you. By being in this haead up position, if you had to make an emergency descent to avoid getting hit by a boat, it would be more effectively to press the deflator button and descend allowing the air in the BCD to escape at a more rapid pace than in the horizontal position.