Aiming Point is the the golfer's point of reference on where his/her hands should be to ensure a forward leaning shaft (clubhead lag) at impact. If you look in a mirror (face-on), start at your address position and then move into your impact position body alignment...you should notice your hands ahead of the ball with forward leaning clubshaft (amongst other things). Now look take your eyes off the mirror and look where your hands are...as the player's head remains behind the ball at impact, the aiming point is the 'visual' location for which he thinks his hands are at during impact. TGMers, like myself, try to envision are hands will be covering our left toe (for a right handed golfer) at impact. This may vary slightly depending on club used, swing, compensations. However, for ALL clubs, if you strive to get your hands (visual line of sight) over the left toe at impact, you have just moved your hands to your aiming point.
One quick thing...if your ball position is at your left toe, your aiming point would most likely be further forward....
FL-John