For many speakers, getting correct time-alignment would require too much of a slant; the speaker would look as if it would tip backwards (and depending on the speaker, perhaps it might!). You would bring the drivers closer to alignment, but are unlikely to actually achieve it just with stand-tipping.
What you are mostly doing is just getting the tweeter angled towards your ears, in lieu of having it fully up at ear height. You are also reducing the effects of reflections off the floor, but aiming the speakers more up and away from it.
Why not just use a higher stand to get the tweeters to ear level? Well, you also have to consider the issue of the woofer 'coupling' to the floor. You get 'more bass' when the woofer is closer to the floor, so you don't want to move it up too high. If the speakers have the woofers at the bottom and the tweeters at the top, the cases become larger (perhaps less saleable) and there may be too wide a separation between the drivers for it to sound right (MAY be, or may not be), so most speakers don't come that way.
So keeping a lower stand that lets the bass benefit from being nearer the floor, but tipping it back so that floor reflections are lessened and the tweeter is aimed more towards the ears, is (one hopes) an optimal compromise. Plus, to some degree you are getting closer to time-alignment of the drivers.
Most of the good stands I've found don't have a built-in tilt, so I add a bit by adjusting the height of the spikes and/or putting something under the front two. Even coins of appropriate thickness will do, perhaps with a dab of blu-tac underneath. Of course, you could also try putting something under the front edge of the speaker itself, but I prefer to angle the whole stand and keep closer coupling between the speaker and the stand.
Alternatively, you could angle-cut a slab to sit under (or atop) the stand (Probably use a belt sander to angle them if wood, or have them custom-cut or just grind a bit off the back part if stone. The stand could spike to this, if it is underneath, or you could bolt/screw it to the top of the stand, under the speaker. You could add a retaining strip to the back edge of it, to help keep the speakers from sliding backwards (although they shouldn't, with such a slight angle). I haven't tried this yet, but if done nicely, it should be good.
Of course, if you are making a DIY stand, just make it with the calculated angle built-in. If you are making them for a particular speaker in a particular location, MEASURE the height of the speaker's tweeter when it would be atop the stand. Then measure the distance from it to your ears when you are in the listening spot, and the height of your ears from the floor. A bit of simple triangular geometry should tell you exactly what the optimal angle should be to point the tweeter's axis directly towards your ears. That should be the optimal angle for your application.
If you have adjustable legs (spikes) on your stands, you can use an imaginary or chalk-drawn line at tweeter level and "eyeball" the tweeters towards your ears, or just sight along the tops of the speakers towards a point just above your ears (i.e., above your ears by the same distance that the speaker top is above the tweeter's center). Best of all, get out a laser pointer and make the alignment quite exact (that's what I do; lasers are GREAT for aligning things like speakers!).
If all of that is too much work, or you are just making speaker stamds for multi-purpose use, then 5% or perhaps a few degrees more than that, should be fine.