The most proper move order in Queen's Attack variation

1. h2-h3 .. b7-c7 .. g13-g12 .. m8-l8
2. Qg1-j4 .. Qa7-b7 .. Qh14-e11 .. Qn8-m8
3. Ne1-f3 .. Na5-c6 .. Nj14-i12 .. Nn10-l9
4. Nj1-i3 .. Nc6-d8 .. Ne14-f12 .. Nn5-l6
5. k2-k4 .. Na10-c9 .. d13-d11 .. Nl9-k7
6. Bi1-g3

Red doesn't lose tempo with bishop which generally is developed on h2.
This time he goes to g3 to eliminate the defender of the weak spot and also double up the pawns.

Nf3 and Ni12 blocks the checkmate thread and also prepare to develop light-square bishop on both of the diagonals.