Zero your rifle and ammunition at 100 or 200 yards. Then move the target to 26 yards and see what the POI turns out to be! There are way too many variables involved to use a 26 yard zero on every rifle, caliber or load you're going to be shooting. As someone mentioned, starting at 26 yards may be a good way to at least "get on the paper," but once you're there, it's time to move out and adjust for zero at the ranges you intend to be shooting at in your particular application.

I am not ignorant. That was more of a funny, so settle down.

It works on single shots, bolt actions, and AR type rifles. It won't work on lever guns, or pump action rifles.

In the case of the rifles that allow someone to look down the bore then it is very efficient to bore sight, move to a large piece of white paper at 100 yards, fire one shot, adjust as needed, fire shot number two. If rifle, scope, ammo, and shooter are capable of great consistency then two shots is all that is needed to get a rifle zeroed. If any one of those factors cannot shoot very consistenly, then it can take more shots to find the "middle ground" of the zero.