I'm looking into purchasing a set of Ilford VC filters for my enlarger. I have a filter drawer above the lens that measures 2 3/4" x 2 3/4".

Question is, is it better to have the filter placed above the lens, or below? The filter set for below the lens looks pretty nice and easy to use. But if necessary, I could always by the 6x6" filter set and cut them down to fit my filter drawer, though I wouldn't have the nice plastic handles that the below the lens kit offers. Suggestions?

Anything below the lens will probably degrade the image.

You can even just get the 3" square filters and cut down those. One thing to consider would be making a little cardboard "frame" for each filter do that they are stiffer and easier to handle.

Buy the 6" square and make 4 filters from each. Above the lens is better, under works very well.