If you refer to the ideal place to make your beater hit the head, it's probably slightly off-center. That is what I've heard people suggest. But it depends on what you want. Striking dead-center may sound a little dead, depending on tuning and muffling. You can experiment with the length of your beater, start with your beaters at dead center and move up with small increments to find the spot that you find the nicest sounding.
When you mean miking it, I don't have any miking experience but in a youtube video Bob Gatzen (iirc) recommends the same: slightly off-center.