Mine is in the cabin on the bulkhead a foot from the steps/walkway. I can reach inside and grab it without going down in the cabin. I want to keep it out of the weather and spray but be able to get t it quickly.
Mine is in my ditch bag at my feet at the helm. Much more accessible than mounted somewhere. I want to be able to grab everything and go if poo hits the fan. For me, no thinking involved whether I have everything or not in my bag to get off my boat in an emergency.