Most boaters would describe their COB technique by the maneuvering method used, which would generally be one of the following techniques. Each has its advantages and disadvantages, and each has its advocates. Sail away from the victim on a beam reach for a 5-7 boat lengths, tack, and drop back onto the same track or lower. Approach the victim from slightly to leeward, round the boat into the wind to slow down and make contact. Boat is under control the entire time, and does not jibe.
Crew has time to react.
Distance sailed away allows speed control on approach. Boat sails too far away, can lose sight of victim. If upwind, boat goes to a beam reach, then tacks in a few boat lengths. In both cases, as boat crosses the eye of the wind, helmsman cries BANG, so that a reference of the boat when it is head to wind vs. victim is established. Boat continues to tack and leaves jib aback, and either reaches off to drop behind victim, or continues slightly upwind to victim.