D&D 3E/3.5 - 3.5 Called Shots - Hows it work?

Ok, for all ya'll that was playing 2nd edition, the attack option of calling a shot was a focus of rules on page 82 of the DMG. Now, I haven't found any info in 3/3.5 ed. about them, as what the rules might be for calling a shot, penlties and what not.

Can anyone tell me where these rules might be at, or even better, what they are, since I'm pretty sure I dont have the book that would cover them? :\