Walls and Ceilings - Spackling seams and corners - what order?

I am going to be spackling soon. I have a ceiling that is 14 feet long. So, where the wall meets the ceiling there is a corner, and the wall and ceiling each have a seam that is perpendicular to the corner, running into it (those seams are staggered - although I dont think it matters for this).

When spackiling, do I give either the corner or seams a coat and let dry before doing the other? It seems that I should do the seams first , since spackling a corner would include part of the seam - which wouldnt be taped yet.

After the first coat of the seams dried, then I could do the first coat of teh coner. Then when that dried I could do the second and third coats of each at the same time.

Does that make sense?

OR... do I just tape and spackle them at the same time?

Does it matter?

I personally work from the top down.
Ceiling seams, ceiling corners, wall corners, wall seams.
I dont think it matters, but I try to direct all my overlaps to the walls were they seem to be less noticable.