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Assuming two sets of LEDs with a switch for each set.
What's best:
having the switch on the neg. or on the pos. circuit, or it does not matter?
Technically I do not see why it would matter but I 'd like to avoid costly errors if there was a good reason to chose one over the other for the whole cockpit wiring.
Jack
It depends on how you wire your circuit. Put the switch on the side with the power coming in.
Convention says that for a common ground system you should have the switch on the positive supply. It won't make much difference to the function as to where the switch is.
Skywatch
It really doesn't matter which side the switch is located in this instance. When the switch is switched off, current stops flowing and the opposite is also true.
If you had a circuit where certain parts of the circuit carry a lower current (Amps) than the other part, it would be wiser to locate the switch in lower current section. It will prolong the life of the switch since the higher the current the greater spark you get every time the switch contacts are closing.