It is an extra step to soak the nuts for 4-18 hours (depending on the nut), then rinse and dehydrate for 1-3 days (depending on the nut and your dehydrator). But it makes such a difference--especially for almonds, walnuts and pecans--that it's definitely worth the 5-10 minutes of active prep time at either end of the process.
I've read some health claims about this process reducing phytic acid or enzyme inhibitors--both cases would lead to improved digestion, but it seems the jury is still out on these ideas. I'm convinced on flavor alone.
The Nourishing Gourmet has a nice breakdown of how long to soak and dehydrate--worth perusing for those who like detailed direction and any first-timers. I manage it folk-style (according to our herbalism instructor, "It's okay if you folk it up."): lots of nuts covered generously in water and a small handful of salt, soak for several hours, rinse, dehydrate in my primitive dehydrator with no settings until they have a special, brittle crunch. For me, it makes owning a dehydrator worth it.