Ralph was helping me(thank you) with the HTML/CSS for creating text behind navigation images so if you were to turn images off, the text links would still be there in the same position.

I was discussing this with a developer buddy and he was questioning the use of this text behind nav images technique. He feels it is uneeded extra work when you could just use indent.

So it got me thinking. What are the true benefits/purpose of text behind images? Is it for users who turn off images when they browse? Is it any more SEO friendly than using the indent feature?

Words of wisdom?