After asking a similar question about positive highlights on the Adobe forum I was advised by most that the best practice is to match the value that you give to shadows with that of highlights, but shadows being positive and highlights being negative, ie +30 shadows with -30 highlights etc. Apparently using both together increases mid-tone contrast. Also, I suspect adjusting shadows and highlights always effects just the tones mapped in the areas of the unadjusted image (before any post processing (inc exposure work)) and can therefore hit the wrong pixels that you want to target if your image is under or over exposed. Therefore using shadows and highlights balanced together keeps the original histogram balanced, ie not distorted in unintended areas. I of course could be wrong.
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That makes sense, but personally I don't pay any attention to that. I adjust my highlights and shadows to whatever looks good to me, I don't follow guidelines or anything like that. I don't care about the histogram, I care about how the picture looks. I've found that matching the shadows and highlights like how you were talking about makes the image look flat, at least to my eyes and the editing style. At the end of the day it's all personal preference.