Regarding the origional question, whether to set pitch attitude
at or
slightly above cruise attitude.
The difference is minor, because if you start adding power approx 50 ft before desired altitude (10 % VSI in a C172) the spead will build up quickly. And in all reality, when I glide at 65 KIAS my attitude is approximately cruise attitude so I barely need to change it at all as I level off. The power increase will absorb and neutralise the ROD until I am stabilised at my desired altitude with 0 vertical speed. That's also why I teach (or my FTO rather) full power, the acceleration will go quicker and there will be less need to change pitch attitude as I accelerate.
Works well IMO, many ways to skin a cat though...
PS. Don't forget right rudder, reduce as you accelerate
