Approach angle
I agree with all post concerning the steeper approach angle is desirable. In the the event of an engine failure after your "Committed" or "LDP" flying the B412 or 212 with PT6-3B twin pack I like to have my rotor disc cross the deck at 55% Xsms torque or less. This will leave in reserve up to 18% ENG TQ available for cushioning with your operating engine on a IAS day. But, with the 3B's your limiting factors will be ITT or N1. (Not sure if I care at that point) Just as long as my feet are dry.
This technique is difficult and uncomfortable on a no wind day so I tend to be a bit slower with no wind. Placing more trust in Pratt and Whitney.
As far as sight picture a high seat position makes it easier to fly the steeper angles by keeping the deck in view.
Somebody mentioned settling with power which should not a factor as long as your not in a downwind condition and leaving your vortices behind you. Remember, you need all three factors to settle with power. ROD 300 fpm or greater, 20% to 100% power applied and zero near zero airspeed. By the time you have near zero airspeed you'll be IGE.
This was an interesting post and and I appreciate the exchange of ideas and techniques. There is a lot of ambiguity and many ways to skin a cat!
Cheers.............