Anywhere ideally on lower part of trunk ie below waist. Re Estrogel alone (ie not Sandrena or patches) - instructions also say upper arms. If it's Sandrena it is best to rub in, but oestrogel is formulated differently and no need to rub (according to most instructions I've read unless they've changed!) - just spread on the skin. At least apply it consistently whichever way/site you choose.
Hurdity x