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Basically, you just want to make sure the rounds go into the backstop, and not over it. That could happen with a short shooter, and a high-mounted target. (Mainly for outdoor ranges.)

I am not aware of any rules regarding the mounting height of the target, but presumably it should be such that the main target zone is at roughly eye level for the shooter. If you have an abnormally tall or short shooter, you could adjust the target appropriately if you wanted, though I'm unaware of ANYBODY that has done so.

Is there some specific reason you're asking?