The reason for the rule of thumb is because you don't know whether you will need to change this code here when you change it there until you've written several instances of the pattern. Oftentimes different generalizations become appropriate for N=1, N=2, N>=3 && N <= 10, N>=10 && N<=100, and N>=100.

Your example is a pretty good one. In most practical applications, you do not want to be setting button x coordinates manually. You want to use a layout manager, like CSS Flexbox or Jetpack Compose's Row or Java Swing's FlowLayout, which takes in a padding and a direction for a collection of elements and automatically figures out where they should be placed. But if you only have one button, this is overkill. If you only have two buttons, this is overkill. If you have 3 buttons, you should start to realize this is the pattern and reach for the right abstraction. If you get to 10 buttons, you'll realize that you need to arrange them in 2D as well and handle how they grow & shrink as you resize the window, and there's a good chance you need a more powerful abstraction.