I'll take it if I can get it, but it has to be a gimme shot. We like the organ meats and good clean carcasses for butchering. If there's the slightest doubt I pass or take a shot in the boiler room.
Face-on shooting, the white throat patch is best. In my experience it's more certain than the brisket, which can easily turn shots to run along the ribs and under the shoulder without entering the body cavity. Been there, done that, got the t-shirt, and tracked the deer close to 2 miles by the map to put it down- using a 7mm magnum!!!
If I'm presented with a face on shot and can't be certain of the neck shot, I'll wait till the deer turns broadside or pass on it.
Side target is the joint of the neck and head. On a side shot, it has to be a gimme shot because that big ole boiler room is sitting right there waiting.
I head shoot snowshoe hares. That's a target about the same size. If I wasn't doing so much of that, I wouldn't be taking neck shots on deer. I learn from my misses on the hares and improve my shooting, but I'm not willing to miss neck shots on deer. I pass on lots of deer neck shots rather than risk even the slightest uncertainty.
Last year's deer was a perfect example of how I take neck shots. Deer were scarce, and it was sliding downhill to the last day of the season. I waded into very thick brush to find them, following faint tracks in a dust of snow. Jumped the deer at less than 10 feet. It busted straight away, and paused very briefly at less than 20 yards to glance back over its butt.
Three choices: No deer. Butt shot. Neck shot to the base of the skull- all I could see over the butt.
I took the neck shot with full confidence that it was all over but the gutting. Would I have taken the same shot at 50 yards? Hell no! Would I have taken it at 25 yards? Probably, as long as I wasn't puffing. When I can shoot 1" groups offhand at 25 yards, why not?