I'm not a big fan of countersinking unless the raised screw head creates a problem, though some of the screws I use have a self-countersinking feature.
The problems with countersinking are few, but two are important.
1. It is an extra step.
2. It can promote the splitting of the wood. (The main issue. The screw and countersink act as a wedge to split the wood. This is not generally a problem with plywood, MDF or particleboard.)
For a finished appearance, I like to use finish cup washers. I use these to mount cabinets to the wall. It gives a clean, finished appearance.
For a finished appearance and to sink the screw, this type of cup washer resolves the splitting issue. It requires a square shouldered countersink made with a Forstner bit. But there is no wedge action and it will not cause the wood to split.
I see now that Snappy makes square shoulder countersink bits. So this thread is proving useful to me. I will buy a set.
https://www.woodcraft.com/products/...MI7t-SvoTN9QIVwZyzCh1f8gc7EAsYBSABEgJCPPD_BwE
The problems with countersinking are few, but two are important.
1. It is an extra step.
2. It can promote the splitting of the wood. (The main issue. The screw and countersink act as a wedge to split the wood. This is not generally a problem with plywood, MDF or particleboard.)

For a finished appearance, I like to use finish cup washers. I use these to mount cabinets to the wall. It gives a clean, finished appearance.

For a finished appearance and to sink the screw, this type of cup washer resolves the splitting issue. It requires a square shouldered countersink made with a Forstner bit. But there is no wedge action and it will not cause the wood to split.

I see now that Snappy makes square shoulder countersink bits. So this thread is proving useful to me. I will buy a set.
https://www.woodcraft.com/products/...MI7t-SvoTN9QIVwZyzCh1f8gc7EAsYBSABEgJCPPD_BwE