American handling is usually termed as "stacking", the British term is to "set up" the dog though I prefer the american phrase.

The American handlers will manually position their dogs feet and tuck the collar high up on the neck.  This is illustrated here with Grace  - the collar should be placed higher than shown in the photo:

The American style has two distinct advantages:

	If you are showing puppies and or if you are tall
	Good for hiding shoulder placement faults!

Some faults can be accentuated by british style handling, with the american style, the dogs head is placed level so can help fault handling.

It also has the advantage that if your dog is a bit fidgety, you have more control over him as you have the collar in your hand.

Personally I think the American method is preferable for pups and use the British method in conjunction moving over to this when they are adults (unless you are very tall!)