AIM 4-3-23 : the use of aircraft lights
g. When entering the departure runway for takeoff or to “line up and wait,” all lights, except for landing lights, should be illuminated to make the aircraft conspicuous to ATC and other aircraft on approach. Landing lights should be turned on when takeoff clearance is received or when commencing takeoff roll at an airport without an operating control tower.
In my first 33 years of professional flying, the company SOP was for the STROBES be selected to ON when cleared to POSITION, then the LANDING LIGHTS to be selected ON for TAKEOFF.
Then in my 3 years of flying in the Middle East, the company SOP was to select ALL lights ON when cleared to POSITION.
I did not like doing this because it is wrong.
I will still not accept a crossing clearance if the aircraft way down at the end has the LANDING LIGHTS ON.