Ideally, like time, you'd split the difference. Thought experiment, you are orbiting a body. We've stolen the third dimension so can say you are orbiting clockwise such that your ship is oriented to 3 o'clock when your position is at 12 o'clock. I.e., You're ship points to the right. You wish to give an impulse at 12 o'clock in your prograde direction but your thrust is so low you calculate you'll have to start at 9 o'clock and end at 3 o'clock. As such you should start the burn at 9 o'clock when you are radial -, burn through the intended 12 o'clock (now halfway through your burn and prograde), and finish at 3 o'clock when you are radial +. The vector change will be the same as if you instantaneously burned prograde at 12 o'clock. In KSP just set up a maneuver node and burn on it half the time (plus a touch for acceleration) before the node encounter time and half after. PS - Hmm. Thinking on it the total vector would be off but not sure how you'd do better with the stock navball.