I'm not an instructor but HFD's description seems to be closet to what my understanding of the correct technique is.
Certainly in the C182 if you want to nail the land distance as short as possible that means coming in right on the POH figure, if one were to cut the power completely at 50ft when doing c.60kts then the aircraft would drop rather quickly. Depends on the height one comes over the threshold though, if I wanted to land short I wouldn't come over at 50ft - in a light aircraft that just seems unnecessary - I think what most accurately describes it is the power being reduced as one comes over the threshold but passing to idle pretty much simultaneously with the landing attitude being selected.
Also when in a heavy headwind I find cutting the power significantly before the flare means a much steeper glidepath towards the runway which in turn I find screws my visual perception of the flare a bit!
