Yes, it's a matter of preference. Do you prefer attractive or ugly? Centered is attractive. Top of drawer is ugly.

haha really is a personal choice - I like them on the top.

I like them centered in the small drawers, but then I'd use that same measurement from the top to put them in the larger drawers and doors, so that they end up inside the inset but near the top. I think that's what Marta was saying too.

My drawers are flat, but that's basically how we handled the drawers here:

New Kitchen 2016 -- wall 4 left · More Info

I prefer the top. That’s were I put mine. Doesn’t look ugly to me.

On top so there is consistency. In your second photo, they are all over the place.

It's also easier to pull from the top.

I put mine thru the middle of the panel. Because that makes the connection to the drawer box all the more secure. Because you're bolting thru the front rather than just relying on screws to hold the drawer front to the drawer box.

If you put them at the top, make sure the overhang of the countertop won't get in your way of reaching for the handles or holding them. I actually prefer the look at the top, but in my kitchen the countertop got in the way.

Here you can see how we typically place the hardware in the homes we design. Perhaps this will help you with your current dilemma.

Woodside Model Home · More Info

Classic Inspired · More Info