Rugs, Carpets and Carpeting - removing concrete nails / old carpet strips

I'm changing from carpet to wood floors over a concrete slab. I've done some work on replacing carpet stips in the past -- what I have done is remove the wood then tap the exposed concrete nail back and forth with a hammer until it loosens and comes out. It leaves a pretty small hole and seems to avoiding spalling. Is this the right way or is there a better way? I'm seeing everything from "yank it out and backfill the spalls with concrete patch" to "leave them and and grind the heads down".

If you are putting wood down you do not need to fill in the smal divots after popping the nails out. I use a flat bar to take the nails out, vacuum and sweep the area, glue or float your floor.

For others that are removing tackstrip- use a flat bar (like a crowbar but instead of the bar being round it is flat. About $15 at HD or Lowes) and hit the short end into the nails. One or two hits and the nail will pop out with the wood attached. It takes about 10 ft to get the rythm. This will save you from splintering the tack strip into a million peices. They will pop out as a single 4' strip about 90% of the time. Don't hit the wood between the nails, just straight into the nail. Hope that helps.