That is totally up to you. I usually put the needle side on the outside but it depends on where it will be sitting and which side will be seen most clearly. I know, I'm no help. I have actually done a couple that I flipped after they were done because I changed my mind. Most of them are not that difficult to turn inside out. I just press them with spray starch after.

Hi Chris ! I have already made several bowls FSL or not and I can say that it did not matter : to join all the elements of the bowl, you'll use a point zig-zag. When completed, your bowl is completely reversible! Good luck !

If the differenc in the bobbin thread and the stitching thread bothers you, you can wind your own bobbins with matching thread. That way both sides match. I bought a thing called a 'side-winder' for this purpose.
Jacqueline

I totally agree with maryjo....the choice is yours. I too have changed my mind after completing and just turn them right or wrong side out. someone that doesn't do machine embroidery and fsl will never see the difference if you don't point it out to them.