I aim for the top of the heart. If you make a perfect shot and the deer doesn't move quick enough you'll take out the heart and the lungs. If you go slighly low, it's a heart, if your slightly high, it's still lungs, higher yet is a spine or flesh wound or miss. As long as your left/rights are on, the top of the heart is a good target.
This time it was Rob who saved me some typing...