Under for me..
Mostly because my helmet is just a slightly better fit with a thin beanie or balaclava on.
But I also prefer the lower profile look of no ear pads.
And that I can take the helmet off/on without needing to faff with the goggles.
Main disadvantage is not being able to lift the googles up onto your head without removing the helmet.
But thats outweighed by the advantages (for me).