MS Exchange 2013 - creating new user accounts in Exchange EAC or AD Users and Computers

I'm currently using Exchange 2007 and working on upgrading to Exchange 2013.  In the older 2007 version I remember reading somewhere that it would be better to create users in AD Users and Computers first and then go to the Exchange Management Console and create their mailbox.  

In Exchange 2013, is this process really needed anymore?  Or is it safe to just create new user accounts with mailboxes using the Exchange Admin Center?
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Tyler BrooksNetwork and Security ConsultantCommented:
I've done it both ways and never noticed any difference regarding performance or an increase in issues. Of course if you are planning on making them a domain account and will need to add them to groups, or change access settings etc it would probably be easier to just set everything up in AD first.

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Pavel NagaevLead email system administratorCommented:
Use tool which is most comfortable for you.
Creating users by powershell is most preferable, because you can configure user parameters as you want.
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