In Speaking Task #2, you are asked to give your opinion. Choose ONE side when answering this question. Don't say "both" or "it depends." There are two very good reasons for this advice:
1. Choosing ONE side makes it CLEAR to your TOEFL grader that you have answered the question.
2. You only have 45 seconds to speak. If you choose "both" or "it depends," you've now made things harder because you have to support both sides or you have to explain the different situations in which it depends. It's hard to do this in 45 seconds.
For example, your Speaking Task #2 Question reads:
Some people like to go on organized tours when they travel. Others like to travel and explore independently without a tour guide. Which do you prefer and why? Give specific examples and reasons to support your answer.
Answer:
I prefer organized tours. (Great! Give me 2 reasons why and give an example.)
I prefer independent exploration. (Great! Give me 2 reasons why and give an example.)
I like to do both. It depends. (OH NO! You've just made it more difficult for yourself.)
Choose one. Once you have provided 2 reasons and given an example, and you still have time, then you can point out the benefits of the other side. To conclude, go back to your initial answer to the question: the ONE side you chose at the very start.