Boomerboy44:
What Jim said because you rarely hole a flop but if you practice the chip and pitch you'll be pleased with how many shots you start making. But it does take some work to get good at it.
That said, sometimes the flop is the ONLY sensible thing you can do, like this on at SA #2:
http://www.wgt.com/gameclient.aspx?view=showReplay&JSON=%257B%2520%2522GUID%2522%2520%253A%2520%252246f9822b-a330-45b0-b8e6-9fb1016c8de0%2522%252C%2520%2522Brand%2522%2520%253A%2520%2522undefined%2522%2520%257D
As far as aim (and yes, Yankee Jim and others, we can agree to disagree here) for flops, my rule of thumb is to aim using reverse view and offset the aiming point right of desired impact point: 3 grid lines for 20 yd flop, 4 grid lines for 30 yd flop, and 5 grid lines for 40 yd flop. When you switch back to normal view, it will appear that you are aiming left of the target by the amounts above.
I offset the aiming point for 2 reasons:
a. I make every effort to hit the ding on all my shots, and find it personally difficult to accurately hit the line before the ding;
b. if you hit the flop on the ding line with 100% power and full backspin off a clean lie you will get the rated distance, with the least amount of roll.
Of course once you add in wind, slope in the landing area, and elevation differences, you'll need to adjust the aiming spot appropriately.