In short, if a particular practice is beneficial in terms of SEO, it's going to be beneficial in terms of delivering a positive user experience. By creating a SEO-friendly website, you'll also be creating a site that's user-friendly. Post-Panda, anything that harms or detracts from the user experience is considered poor practice (and often, it's grounds for a penalty, which can push your site lower in the search results). If there's ever question concerning a practice's SEO-friendliness, consider how that practice impacts the reader. If it detracts from reader experience, it's likely to be bad practice for SEO.