Obviously, what a body kit does is make the bumpers and side sills of course lower, but the underside is the same height. That being said, I personally would take care of the suspension before the body kit. The reason some say to put a kit on before the drop is due to the fact the kit makes the bumpers and side skirts lower, and after a kit some people may not feel comfortable lowering as much as they had wanted to before. I personally don't have a problem with it. Kit or no kit, you have to learn how to drive a lowered car. I lowered imine before I messed with body modifcations. Sure, the body kit does make the front bumper and side skirts lower, but it's not so bad I can't drive it with a 2.06" drop. Of course, I suppose it's all a matter of preference.
I would personally lower it with a good suspension before I put a kit on, but that's me. That way you get used to driving a lowered car before you have your expensive kit installed. If that kit is fiberglass, you'll crack it much easier than the OEM bumper (which is urethane). Learning how to drive a lowered car with a fiberglass kit installed would result in more damage if you hit a curb, etc than would occur with the OEM parts. It would then result in a more expensive fix. I would get used to driving the lowered car before the kit. True, you have to be a bit more careful after you install the kit, but at least you'll have gotten used to driving it already. Thats my 2 cents.