The WS14A slave is only a dumb momentary SPST switch. It doesnt matter which switch box gets the master or the slave, as long as you wire each one correctly as explained below.
There are four possible wiring configurations for X-10 3-way Master and Slave switches if one assumes that the Line-In (power) cable is wired into one of the switch boxes (and not into the load box). All configurations also assume there is a 3-wire (plus ground) Traveler cable that runs between the two switch boxes.
Config 1: Both Line-In cable and Load cable wired into the Master box.
Config 2: Both Line-In cable and Load cable wired into the Slave box.
Config 3: Load cable wired into the Master box, Line-In cable wired into the Slave box.
Config 4: Line-In cable wired into the Master box, Load Cable wired into the Slave box.
For the following, WS12A is the Master with Black, Blue, and Red wires, and WS14A is the Slave with Switch and Line terminals.
Config 1 wiring connections: For both Line-In cable and Load cable wired into the Master box.
WS12A Black <> Line-In Black AND Traveler Black.
WS12A Blue <> Load Black.
WS12A Red <> Traveler Red.
Line-In White <> Load White.
WS14A Switch <> Traveler Red.
WS14A Line <> Traveler Black.
Traveler White <> cap off in each box (Traveler White not used).
Tie all grounds together in each box.
Config 2 wiring connections: For both Line-In cable and Load cable wired into the Slave box.
WS12A Black <> Traveler White (put black tape on Traveler White wire).
WS12A Blue <> Traveler Black.
WS12A Red <> Traveler Red.
WS14A Switch <> Traveler Red.
WS14A Line <> Line-In Black AND Traveler White (put black tape on Traveler White wire).
Load Black <> Traveler Black.
Line-In White <> Load White.
Tie all grounds together in each box.
Config 3 wiring connections: For Load cable wired into the Master box, Line-In cable wired into the Slave box.
WS12A Black <> Traveler Black.
WS12A Blue <> Load Black.
WS12A Red <> Traveler Red.
Load White <> Traveler White.
WS14A Switch <> Traveler Red.
WS14A Line <> Line-In Black AND Traveler Black.
Line-In White <> Traveler White.
Tie all grounds together in each box.
Config 4 wiring connections: For Line-In cable wired into the Master box, Load cable wired into the Slave box.
WS12A Black <> Line-In Black.
WS12A Blue <> Traveler Black.
WS12A Red <> Traveler Red.
Line-In White <> Traveler White.
WS14A Switch <> Traveler Red.
WS14A Line <> Load Black AND Traveler Black.
Load White <> Traveler White.
Tie all grounds together in each box.