unless you are looking for some type of high voltage isolation, it doesn't matter where you start the second winding. in fact if you take yellow (or green) insulated magnet wire and red magnet wire, and twist them together before winding the transformer, you will have what is known as a "bifilar winding" with a 1:1 turns ratio. it's voltage isolation will be the combined breakdown voltages of the enamel on the two wires (probably good to about 100V in most cases, but don't push it. bifilar windings are usually used for low voltages) so don't use a bifilar winding for something operated from the power line...
it would help if we knew something about what you are trying to accomplish. our answers can only be as vague as the question.