I don't care. If I've got position on people sitting out, I'm going to take their blinds. I'm not sitting at a poker table to make friends, or be polite. That's what CC is for!
If you're sitting out and I have position on you, better believe I'm gonna raise and take your blinds. I love it in the middle of a long tourney when there's 2 or even sometimes 3 people sitting out or not paying attention. Free chips, free chips, free chips.
Sorry if this sounds somewhat ruthless, but I'm not sitting at my computer for free... if I'm at the table, the more chips I collect, the better.