Mike is correct -- winds that are backing with TIME are winds that are turning counterclockwise with time. Winds that are backing with HEIGHT are winds that turn counterclockwise with height (e.g. west at the sfc, southwest at 850mb, south at 700mb -- a backed wind profile).
Of course, since "backing" (and veering) are relative terms, there really isn't an objective definition of "backed". Most chasers will call winds with an easterly component (SE, E, etc) to be "backed" for most of the southwest-flow-aloft cases. In the plains, as Bob mentioned, this type of wind (S/SE) aids in moisture advection as Gulf moisture is transported northward. I'm not sure I've heard the term "backed" referring to moisture advection as Bob mentioned, but rather that" backed" winds usually ALLOW for moisture advection (given the location of the plains relative to the Gulf), especially for the western/high plains states.