RE: Head shots on pelts??
If you are selling your hides to a furbuyer, I would suggest talking to them to see where their market is in demand. Some furbuyers want virtually unmarked hides for taxidermy use. Others, like dog72 said will be looking at the hides for garment use, and don't care about the heads.
If it for your own use, I would suggest the body shot. Too much risk with the skull shattering, expanding the bullet and having massive pelt damage to what could of been a great looking wall hanger.