How should subtasks be used on a kanban board?

[Jim Constant]

We're using a kanban board but we're unsure how to represent stories that we break down into subtasks. Do we create subtasks under the parent story and move those subtask issue types through our workflow or do we create task issue types that we move through our workflow and just close the story?

It's unclear how these two methods impact things like cycle time and the documentation doesn't give any guidance. Does Atlassian recommend a particular way? What does your team do?

Thanks!