I always thought the consensus was bottom first.
I've always done top first though. It seems easier to hold the diaper in place when doing the top tapes, and once you have those done, they seem to make taping the bottom tapes easier.
I generally pull the diaper up, place my elbow on the front to hold the diaper centered, pull the left wing down perpendicular to my body length, tape the left front tape angling it downward, repeat with the right top, then flatten the left wing down from the bottom, again from the top, pull the wing tight from the bottom, then tape the bottom tape angling up, repeat with the right bottom.
And I always rub the tapes. That works for most diapers IME.