I agree with Steve here, but a lot of it comes from what type of training you get.
I've been to some sessions where the point is acceptable depending on who the intructor may be.
I have also seen it as a timing device to slow down an overenthusiastic umpire to slow down the overhand and keep the umpire balanced.
All that said, it should be used as a method of emphasizing a part of a play, but whatever you do, at least make sure you are pointing as something, not just walking around with a finger in the air. Which is another thing.
Do you really point with your finger? I never point at the pitcher or my partner, but extend my left arm with an open hand with the palm facing right. Though I'm sure there may have been exceptions, I pretty much don't point with a finger.
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