I dither on that. Most of my last several modules have had panel mounted pots but I’ve done a lot with board mounted. Those are definitely easier to build but harder to design. Jacks and pots have to be on separate boards, and if the rest of the components are on the board with the pots then you have to work around them. You have to use pin headers/sockets to connect the boards, and then you have to route all kinds of stuff from everywhere on the main PCB to the headers. With panel mounted pots you can just run their wires right to where they need to be on the board which keeps layout simpler. Also a single board is cheaper.
If there are a lot of pots and switches I definitely prefer board mounting, but for two or three I tend to figure the wiring’s not that bad. I built a Eurorack sequencer once (and only once!) with eight pots, eight LEDs, four jacks, a 7-position rotary switch, and a toggle switch, all panel mounted; three pots is nothin’!
Or so I tell myself, but after nine Molex connectors in three days it’s already getting old.