What a great guide koalar, one of the best I've seen for general guidance on this subject. I think the AA, for once, are to be thoroughly commended.
In particular the advice to allow the batteries to remain connected together for a wee while before attempting to start. This allows the state of charge on the surface of the plates in the "flat" battery to be lifted to a reasonable level before either car's alternator regulator ecu can "see" it which should greatly reduce the risk of a spike when the engines are run. Also connecting the earth lead to the engine block/chassis earth on the stricken vehicle should avoid the battery condition monitor sensor (all stop/start vehicles have these) being damaged - in the old days we did this to avoid any spark from igniting battery gasses but now it's more important than ever due to these condition monitors (you can usually see them on the battery negative terminal, if you're curious). Not disconnecting the leads immediately after a successful start is good practice too as it lets battery levels equalize. Finally, and against all your instincts, you should stop both engines before disconnecting, again to stop the possibility of a spike. Unless the "flat" battery is totally "goosed" you'll usually find the flat battery will have enough "go" in it to restart the engine as long as you don't let it stand for too long and then, of course, you need to run the engine - slightly more than tickover speed, say 1500 to 2000 rpm should do it - or drive around for a while to put some charge into it. However a battery charger - smart one please - will actually do a better job of this.
Have to say though that connecting two modern cars together in this way still gives me the heebie jeebies! the consequences of getting it wrong can be cripplingly expensive. I'm still prepared to be a "good samaritan" to family and the neighbours but I wouldn't go out of my way to offer help to a stranger however I only do this using my big old stand alone 75ah lead acid battery - ex my old diesel Cordoba, now gone to the happy scrappy in the sky - don't do it vehicle to vehicle. I've never used one but have been aware for some time of anti surge jump leads - think they have a fast blow fusible link? Anyone know if they are any good?