Which query is good - IN or OR

A simple query I can write in any of the following two ways:

1.
Select col1
from table
where col2 in ('A','B');

2.
Select col1
from table
where
col2 = 'A'
or col2 = 'B'

Here IN condition may be more than two.
I need to know which one is good for good performance.

Any idea please.