Hoe do ya all sight in your scope?

I recently read an article that said if you are shooting a flat shooting rifle it is best to sight it in 2" high at 100 yards. It said this would give you the best performance at 300+ yards. I believe the reason was due to the line of sight at scope level vs barrel level.

I am shooing a 300WSM and I usually sight in about 1" high at 100 yards. I usually do not have shots over 200 so I am not too concerned.