With long tail cast on, you make a row of knit stitches on the needle & purl bumps on the reverse. I like the knit side to be the RS, if I'm working stockinette. Or any other patterned stitch with all knits as the base. Then I would count it as row 1. So my first actual worked row would be on WS/purl side (or row 2.)
Typically the cast on row is just the foundation for the first row. Casting on puts the stitches on the needles in order for you to knit or purl on. There are always exceptions, but that is what is typical.
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With long tail cast on, you make a row of knit stitches on the needle & purl bumps on the reverse. I like the knit side to be the RS, if I'm working stockinette. Or any other patterned stitch with all knits as the base. Then I would count it as row 1. So my first actual worked row would be on WS/purl side (or row 2.)
In garter stitch or ribbing it doesn't matter.
I just like the finished look better this way.
I like the long tail cast on so this answer really helped me. Thanks a bunch!