For the purpose of calibrating the Tiger's guns, target sheets exactly like these were placed 50m ahead of the vehicle. The guns and sights were lined up on the crosses, by having crewmen peer through the barrels. In the case of the main gun, a cross of fine wire was fixed to the muzzle brake to aid the man peering through it.
This target sheet is for the turret. The left-hand crosses are for the two telescopes of the TZF9b binocular gunsight. For the later monocular TZF9c, the outer cross was not used. The right-hand cross is for the machine-gun. The vertical was used to align the sheet with a plumb line.
This sheet was used for the hull MG. The machine-gun was aligned to the upper cross, and the telescopic sight to the lower one. Since the sight was mounted at the same height as the gun I am not sure why its cross is lower, but probably it is to allow for the fall of shot over long distances. The turret sights did not need such an allowance because it applied to all the guns and the gunner adjusted for it in his excellent TZF telescope.
The Turret Manual contains full directions for making these targets. Click on the pictures above and you will find drawings of my own that reproduce the instructions found in the Turret Manual. All dimensions are in millimeters.