Gabez)r,
I think the fact that it is a reciprocal link in and of itself matters less than the website it comes from. Most "directories" that offer reciprocal linking are not that great anyway. So for example if I knew someone that worked in Washington and they said they would put a link on whitehouse[dot]gov for me if I would put a link to whitehouse[dot]gov on my website, that would be a reciprocal link that would provide a great deal of benefit to my site assuming the context and placement were appropriate.
Conversely, if you get a link from some random directory (regardless of the fact of whether you linked to them or not), that link probably won't do you much good.
So in a nutshell, you should look for high quality sites to link to you regardless of whether the deal includes some reciprocity.
Hope that helps,
Shawn