Not a fan of head shots. Last year while deer hunting with my daughter. I put down a doe that came by the stand as she had her lower jaw shot off. The doe was in bad shape and had part of her tongue just hanging there. It was my daughters first time seeing something like that (unfortunately it was my second time) and she was disgusted to the point that she wanted to leave, but I talked her into staying.
A person can do as he/she likes but the risk of shooting at a small moving target and causing an animal to suffer a horrible death are too great to justify.
I will always go for the heart/lung shot or shoulder shot depending on the shot presented.