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In this paper, we conduct a theoretical analysis of the amount of musical noise generated via methods of integrating beamforming and spectral subtraction (SS) based on higher-order statistics under the same noise reduction performance condition. In our previous analysis, we did not consider the effect of flooring technique in SS and the fact that the noise reduction performances of the integration methods are not equivalent. Then, in this study, we analyze the amount of generated musical noise with consideration of such problems. As a result of the analysis, it is clarified that an appropriate structure depends on both the parameters of SS and the statistical characteristics of the input signal. Moreover, it is also revealed that a specific structure is proper to reduce the musical noise for almost all cases.