Just forward of a line between the Elbow and point of the shoulder.
Highest percentage one shot kill shot you can take.
Only at close range, and then it unnecessarily wastes front shoulder meat. I've never aimed for the front shoulders in my life, with a bow or a rifle, at close range or at long range. This practice began with arrows and recurve bows, where broadheads in the shoulders would often fail to penetrate. Broadheads thru the ribs behind the shoulders killed so quickly I never had cause to change my aiming point.
Questions:
1) What's the benefit of that shoulder shot at close range? Do you believe a bullet aft of the shoulder meat, middle of ribs, isn't lethal on a broadside exposure? Why put an expanding bullet thru both front shoulders on an animal I intend to eat at close range? Never have I come close to losing any large game animal double lunged behind the shoulders. A sharp broadhead placed there will commonly cause death more quickly than a bullet. A bullet placed there and it's time to grab the knife and game bags. Are you concerned about not recovering an animal if front shoulders aren't broken?
2) At long range where perfect bullet placement becomes less easy, why would you not aim in the center of the lethal zone, where some bullet drift in ANY direction - left, right, up, or down - will still strike vital organs.
I've shot over my optical chronograph skyscreens at 1000yds a number of times to record 1000yd bullet velocity. So I'm a capable enough shot. But if I'm going to shoot game at 1000yds, I'm not going to short change my odds for a lethal hit by crowding into the front shoulders. I've seen moose and other game hit too far forward on broadside hits, and it's not a good location for game recovery.
I've killed game with head shots, neck shots, back (spine) shots, shoulder shots, center of rib shots, liver shots, gut shots, and butt shots. I've only taken head or neck shots at close range, to eliminate meat loss. My shoulder, back bone, liver, gut, and butt shots were all center of ribs shots gone astray to one degree or another.
The majority of game animals I've shot have been center of ribs. Even brown bears in heavy cover. I've never lost an animal shot broadside, center of ribs. Not even close, except for the one hit there with a Berger VLD bullet that failed to expand. Fortunately, the next bullet did expand. And I've never loss shoulder meat on any of the game animals shot center of ribs, just back of the shoulder muscles.
I know shoulder shots will kill large game as well (but not better) as a shot thru the ribs behind the shoulder meat. But why waste the shoulder meat at close range, and why shift the aim point to the forward edge of the vitals at long range?