it doesn't matter, the bracket can be mounted were ever you need to be.
I new I had a 25" motor so I mesured up from the bottom V of the boat to 25" up. Then I think the bracket has a 2 or 2 1/2 lift on it and subtracted it so that from were the motor sits to the V would be 25"
Now there is some kind of forumula that they say for every 12" back you go you rasie the bracket 1" ?? So on a 29" set back like what I have I could have come up 2 1/2" But I did not, I thought it was to far up the transom.
Now you can mout the holes in the new piece as long as you make it good and strong!!
Or you can do like me. When you install the bracket they tell you to use 3 X 3 washers on each bolt. I did not like that!
Seeing that I had a old boat I wanted it to be as strong as I could!
So I had a buddy make me a bracket on the inside of the boat the same shape and bolt pattern as the bracket. This way weight is on the hole transom and not just in one area.
here it is and it woks just great!! It is 3" X 1/2" flat stock