Let me add to this that I like to punish limpers from late position. If I have a halfway decent hand, I’d tend to raise 3BB + 1BB/limper. If I can make it heads up, I think that 90% of the time, I can take the pot with a cbet on the flop. I am excited to see limpers in early position and I look for opportunities like this all the time.
Now, knowing that this is the way I like to play limpers in early position, this is why I won’t limp. If I fold to a raise, i just wasted a BB. But if I call, i am out of position for the rest of the hand. And playing OOP suuuuuucks.
So why would I limp from SB? Because it’s basically free to see the flop, and if I flop a monster, it’s showtime. But 95% of the time, it’s a fold. Would only continue if I flop 2 pair or better.
Cheers.