Many of us do Makiwara practice. This
video explains how to view the target as if you were shooting at 28m on
your Makiwara. It is introduced by Urakami Hiroko sensei in her book and
Matsuo sensei (Budo University) has made an instruction video. We
certainly can see it at our Makiwara practice.
Please
visit http://www.youtube.com/watch?v=St_jHS6Uvm0
Note that in a proper makiwara shot the arrow will NOT hit the little target on the makiwara.