My point of aim depends on where I am hunting...

If I am on private land and the deer can run a little ways after the shot, then I aim just behind the shoulder.

If I am on public land or hunting in south-eastern Kentucky where the terrain is amazingly steep (and a deer can go about three counties, stone-dead, straight downhill in about 6 seconds), then I aim for the point of the shoulder. I have never had a deer take more than a single step after being hit in that location with my 7mm Remington Magnum...but I will admit the damage (and meat loss) is tremendous.