For a "New" set up it is nice to see a hole at 25 yards , than to miss four times at a 100 yard target on the first try !!
When you are on paper.........
then you can move out to 100 yards so you can fine tune the rifle.
Lots of ways to sight in a rifle, after a years layoff or switching to new ammo but dropping a rifle or putting on a new scope can put you off paper and only you can decide which distance is best to see what "Old Bettie" is doing on the next trip out.
On one hunting trip I missed a deer trying for a neck shot and set up a paper plate at 50 yards.
My first three shots with the .270 rifle, had only one hole, barely on the plate !!
Things happen out in the field, when hunting.
Tight groups.
Very good points.
With a bolt gun and the 8" small bore bullseye target, if have a rear bag and either a good front rest or a bipod, you can remove the bolt, look through the bore and adjust the bag and rest so that the bullseye stays centered in the center of the bore as you look straight through it. In effect, the hole at the muzzle needs to be centered in the rifling as you look through the bore and the bull needs to be centered in the hole.
Once the rifle is properly set on the bags to maintain the alignment, carefully look through the scope without touching or disturbing the rifle and carefully adjust the cross hairs (again without disturbing the rifle) so they are centered on the bull. Then look through the bore again to ensure the bull is still centered in the bore.
If you do it right the alignment is quite precise and you can usually get the first shot on paper at 100 yards. If not, then re-set and repeat at 25 yards.
The challenge is with rifle types where you cannot look directly through the bore. There, you'll have to use a collimator, or start at a range short enough to get a round on the target.
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Once you have a single round on the target, whether it is 10 yards 25 yards or 100 yards, you can reset the rifle on the bag and rest so that the cross hairs are on you original aimpoint and then carefully adjust the scope so that the cross hairs are on the hole in the target. (Basically, you adjust the scope to point where the bullet went.) If you are not at 100 yards already you can move the target there now.
Next, fire a 3 to 5 shot group to confirm the initial adjustment and a get a starting point for your adjustment to your desired zero (on POA at 100 yards, or 4" high at 100 yards, etc.), Then fire a group to confirm the zero.
Provided there is no lag or hysteresis in the scope adjustments, and provided the adjustments are accurate, you can reliably zero and confirm the in 4 shots, but 2 or 3 groups is more the norm.
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I've encountered the occasional hunter who will drag out a 20 round box of ammo and claim it's been all he has needed to take X number of deer for X number of years. If that number per year is less than 2, it's a massive red flag as it means he is not even bothering to confirm his zero, let alone how the rifle is grouping.
At a minimum I prefer to see hunters showing up and then shooting a 3 shot group that demonstrates they and the rifle are shooting accurately and that the rifle is actually zeroed where the shooter thinks it is zeroed. It's important to do this after the rifle has survived the tender mercies of the airline or UPS and in similar temperature and climate conditions where he plans to hunt.
I've never gotten the concept of dropping cash on a license, a guide, travel, etc and then not wanting to spend less than $10 to confirm a zero. Even for a local hunter where the only cost is the tag, going cheap still doesn't make sense. It's also still not ethical to run around shooting at game animals with a rifle that may no longer be zeroed.