I usually gut them where I drop them. Last season I shot a small eight point at first light. I was in the woods with one of my friends, so I got out of the tree and field dressed the deer them climbed back into the tree to wait until 10:00am which was our pre-arranged time to leave our stands. About half an hour after getting back in the tree I was sitting in the stand watching squirrels play when I heard a noise behind me; I looked and there was a doe standing a few feet from the dead deer and a buck about five yards behind her in the brush watching it all happen.