How are you tax loss harvesting right now?

With all the market volatility, how are you tax loss harvesting right now?

In the past, I mainly just sell any positions that are down near the end of the year that I also want to exit. I'm curious though if people are doing the other method of selling a down position and buying a similarly correlated position to maintain the same market exposure.

For example, selling SPY and then buying VTI to capture losses to offset gains, but it still maintains a very similar position.

I think I'm in a high enough tax bracket where this should make sense to offset any short term gains, but I'm curious to hear what others think? Or is the effort and risk not worth it?