Natural Target Pruning
Correct pruning cuts should be made as close as possible to the branch collar [C]. Start by removing the branch [1 and 2] to prevent tearing the bark, and then make the final cut [3] from A to B. Do not leave a stub. Do not injure or remove the collar [C]. Do not cut behind the branch bark ridge [D] where it may protrude within the branch crotch. Do not paint the wound!
For more on the topic see - Source Modern Arboriculture Page 92