SQL- Nth Highest Salary

Q How to find the nth highest salary from a table in SQL Server ?
     Consider below the EmployeeDetails table.

EmployeeDetails Table

Let us target to find 2nd highest salary from above table which is 40000.
We can achieve this in the following two ways:

By using TOP clause

SELECT TOP 1 Salary  FROM  
   (SELECT DISTINCT TOP 2 Salary
       FROM EmployeeDetails 
       ORDER BY Salary DESC) A
      ORDER BY Salary