I aim for the spot where the water meets the back of the bowl. I actually remember my father telling me to do that, when I was a little tyke.
I don’t know about you, but the first time I ever used a urinal while wearing shorts, I noticed the feeling of a warm spray around my legs. If the urinal doesn’t have water pooled in the bottom of it (which IME, most don’t) piss tends to splatter all over the place. I’m tall with long legs, so maybe it’s worse with me than a short person where the stream doesn’t have quite as far to accelerate.
As a result, I only use a urinal if I suspect the stalls are really disgusting and I don’t want to touch anything, or if I’m in a hurry, or if I’m drunk and just don’t care.
I piss into the water because then people know that you’re not pissing all round the seat and on the floor.
It also demonstrates that you’re not masturbating, which could otherwise be inferred by some people when they see you standing there but theres an eerie silence.