For many years I used the paper towel method. It works well.
I decided to simplify my germination process after reading this:
http://www.mandalaseeds.com/Guides/Germination-Guide
I am not convinced that the soaking or paper towel method is as bad as the above link asserts, however skipping this step saves me loads of time and tedious tweezers work with paper towel or water soaked seeds that have popped. It can be stressful to have to place each popped seed into the soil without damaging the tiny tap root.
So now I simply place the seeds into the soil, and the germ rate for me has been the same as the more laborious towel or water method.
Saves me lots of time. No more tweezers!!!
I also scuff my seeds with an emery board if the seeds are a little older.