For a sound on/off toggle, when should I play click button sound effect?

For example, suppose my app has some sound effects when click some buttons, and I have a sound toggle button, which clicks to turn on sound, and clicks again to turn off sound. My question is, when should I play the click button sound effect?

  1. sound on -> sound off
  2. sound off -> sound on

which case should I play the click button sound effect?