An ultra precise seed planter apparatus and method for generating a centimeter accuracy map of the location of seeds or vegetation as they are planted from an agricultural planting machine. The apparatus is fitted with a GPS receiver feeding a data logger, and optical sensors that are placed adjacent seed or vegetation dispenser. The data logger monitors GPS time and UTM coordinates, as well as the optical sensors. Ground speed and azimuth are also monitored. The seeds or vegetation are time-tagged as they are dispensed, and software is used to process the dispensing time and GPS location data and estimate the exact coordinates of each seed or plant and its distance from adjacent seeds or plants. As a result, a precise planting map is generated. The invention may also be used to determine the location to dispense seeds or vegetation, and activating the dispenser when that location is reached.