We encourage starting your panel with light and dark values because when seen next to each other, they create contrast. In the beginning, if you can more easily see the design that is forming, the better you’ll be able to respond. Having value contrast creates clarity. If your panel is mostly middle values, you’ll have less value contrast.
Of course, you can make art any way you choose. If you want a panel to be mostly middle value, make sure you understand that it might be more challenging to see and to create your design. In the beginning, until you’re quite comfortable mixing and recognizing the full range of values, I suggest focusing on keeping the initial stages of your art higher contrast.