If you want to detect or image objects at the detection limit of the system (about to Magnitude), accurate sky subtraction is the most important factor. Because of the different thermal background for different ON/OFF mirror position, one necessarily has to observe the sky frame by moving the telescope with non changes in the ON/OFF mirror setting. To avoid large variations in the sky intensity, one should record sky frames at least every few minutes. Because one looses some time when moving the telescope, the effective integration time on the object drops. The best time per object-sky cycle is therefore always a compromise between quality of the sky subtraction and the loss in integration time. The situation is even worse, if separate observations of the PSF reference are necessary, because the shape of the PSF varies faster than the sky emission.