It's an interesting point as to where we all look when we are landing.
A recent TV programme on driving and "hazard awareness" showed a newly qualified driver fitted with some type of visor which showed where his eyes were looking.
It would be interesting to fit pilots out with this kit to see where they look when they are landing, etc!
To tell the honest truth I am not too sure where I look but the old adage that good landings start with good approaches is always a good starting point and, if your landing judgement isn't quite how you would like it then try (if you dare!) "experimenting" with looking in a different place.
I have never been too happy with the word "flare" and prefer "roundout". As we complete the roundout then I would suggest there is much merit in looking at the far horizon since we are trying to select the correct landing attitude.
Having said that, there is more than one way of "skinning a cat" and over the years I have seen all sorts of different techniques! If only we had something that worked well every time! But, as they say, any landing you can walk away from is a good one.