This is from our company manual.
From section 2.2.1 of the Standardised Landing Technique Guide
"2.2.1 "At 50ft look towards the end of the runway"
Appropriate statement? 99.9% of trainees will look towards the end of the runway, but mostly believe this to be for depth perception and discuss the "runway rising around my ears" as an aid to judging the flare.
This is of limited value. Attitude control is key in the landing phase. When you guide the trainee to look toward the end of the runway, ensure that they positively note and monitor the attitude as this facilitates a key point in the landing technique i.e., when, and how much to adjust the attitude."
The key point is "attitude monitoring".
Personally I find looking "along" the runway helpful, trying to look at the end a definite no no, but whatever it is that you do (and it can be very personal, what works for one may not work for another) positively note the attitude and the attitude change, also the rate of attitude change.
Combine that with flare height, management of thrust levers, and the ability to refine the attitude and maintain centreline whilst in the flare, and you're on your way to a good touchdown.