I usually do not take headshots. The outcome if you are off by just a fraction can mean the difference between a clean “lights out “ kill and blowing the lower jaw off or part of the nose and then the animal suffers for a long time before dying.
I will only take them if they are under 100 yards, the animal has its head on the ground(it will hold still longer) and if it is the only, and I mean ONLY, shot that presents itself.