Yes, doing it on the stitch 2 rows below will make an elongated stitch or a folded up one. It may also mean the same as 'front post' which doesn't mean to make the stitch in the top loop, but in the vertical loop of a dc instead.
I found a picture
, and it looks like the regular rows are done through the back loop, leaving the front loops free. Or is it Tunisian crochet? In that case there would be a front loop to work into.