guys, where do you usually cut? Are you looking for the throat/neck when cutting with iriminage? You put your biceps in the throat, then raise it, and drop forward?
well, because last night some small guy said iriminage is clearly a technique to be used in such disadvantageous position for a small guy like him
What both Katherine and Janet said is absolutely correct.
Just to add to that, if you are talking about the last cut, which I assume you are, then I cut an imaginary space beyond where uke is standing.