This helps for those situations in which I'm procrastinating due to a realized or unrealized ambiguity of a given task. If I'm slacking because I don't know how to do something, it gives me the questions that I need to go find answers to. Googling around for answers or pinging a coworker is way easier than actually doing the work, and thus I can 'get the ball rolling' so to speak.
Even if I still procrastinate a bit afterwards, the tasks seem much more manageable as I already 'know' what needs to be done, letting ideas stew at this point. Usually after a snack or bathroom break, I'll come back and just crank out the work (or at least start!) because I'm so sick of thinking about how simple that first step actually is, again, because the details are already worked out in my head.
In a literal sense, this is 'work/working', but it never feels like it, and that's part of the key for me to overcome it. It's just thinking, right?