Some may think it causes the mind to wander.
Modern desk in front of window.
David duncan livingston photography chic black and white contemporary office is fitted with a noir ferret desk placed on a black and white zebra print cowhide rug and seating a black task chair in front of a black framed window that contrasts white walls.
By turning your back to the door you never know when good business chi might want to come in.
What is more likely to cause you to want to plop down in that chair and attack what you need to do.
I love positioning a desk next to a window in a home office or study.
I currently have my desk holding computer monitors in front of a window that gets significant sun during the day 6 hrs.
I have a free wall perpendicular to window wall that is another possibility for desk placement.
When your desk faces a window your personal chi energy and dedicated attention flow right outside instead of into your work.
Even worse from a feng shui perspective a desk facing the window causes you to miss out on important business opportunities.
Some may think it is a distraction.
Some may think it induces day dreaming.