"If an animal is facing you directly, the centre base of the neck is the preferred target."

http://www.whitetaileddeer.ca/how-to-shoot-a-whitetail-deer-targeting-best-shot.htm

I make this shot routinely. The trick is to shoot higher than your intuition tells you. I only recommend this if you know where to shoot and are able to hit where you aim. This is a gun shot only (not a bow shot), and only for ammo that will not likely pass through to the gut.