It depends on how you intend to fix the neck. If you're using a standard Fender pattern neck plate and woodscrews I would line up the plate so it's visually pleasing on the body, with an equal gap between it and the edge. Then mark the centres of those holes and drill a clearance hole for the screw. IMO you don't want to have the screw biting into the body, That way the threads pull the neck tight into the pocket. My opinion only, it may not be accurate.
Then fit the neck, mark the screw holes and drill a tapping hole for the chosen screw.
If you're not using a neck plate, or using machine screws and inserts then I don't see it matters where you put them, as long as you don't hit the truss rod or come through the fingerboard 😁