For my SQL queries, I usually do the following for SELECT statements:
SELECT ... FROM table t WHERE 1=1 AND t.[column1] = @param1 AND t.[column2] = @para
It is likely that if you use the profiler and look, you will end up seeing that the optimizer will end up ignoring that more often than not, so in the grand scheme of things, there probably won't be much in the way of performance gain or losses.