Drilling before etching causes an undercut around the hole, making it later more difficult to solder as the copper land is some distance from the hole's edge.
Also, if your etching (before drilling) was good, you should have a tiny mark etched at each drill position, giving you a place for the drill to start cutting without wandering about.
The only time the holes are drilled before etching is when they go through the plate through hole process, something out of reach for the home PCB maker.
Klaus