I have actually only parked (or been parked, technically, since I don't drive) in the closest handicapped parking space five times in my life. The reason I can count them is because every time, it was the doctor's office, and I was there because I couldn't breathe.

Otherwise, I take the furthest handicapped space, because there's always someone out there who needs a closer one than I do. If it's a particularly good day pain wise, I won't take a handicapped space at all.
I have a personal rule never to glare at someone who looks ablebodied but takes a handicapped space, because many of my friends have "invisible" disabilities (cystic fibrosis, heart problems, etc) that cause them to need a handicapped space even *more* than I do... benefit of the doubt is my general operational mode there. However, when I see someone park in a handicapped space and *sprint* into the building? Hie thee to the back of the lot,

! Seriously, the point of those spaces is to make it a little easier on those who can't *walk* far, for whatever reason. If you can *sprint*, I don't care what disability you may or may not have, clear the way!
I had an argument about this with a single amputee friend of mine once. He maintained that his permit wasn't gained under false pretenses, ergo he was entitled to use it. My reply? "Dude, I've seen you run a 4 1/2 minute mile. Unless you *forget your prosthesis*, step off!"
I was staying with some friends near Orlando quite a few years ago, and we picked up some friends of the people I was staying with. The guy driving was the guy I've mentioned before who's known me since we were 12-13, so we got to the restaurant and he just automatically pulled up in the last available handicapped space and tossed my permit on the dash. I didn't think anything of it, cause we've done this a million times... then from the back seat, one of the friend of a friend's pipes up:
"Um, I don't think we can park here."
G looked at me with an expression that said "Oh, please, can I have some fun? Please, please, please?"
Being a good sport, I nodded, and he said, "Oh? Why not?"
"These are for.... you know."
G assumed a blank look. "I don't know what you mean, man."
"Are you stupid? These are for handicapped people."
"Ohhhh, that... yeah. I'll move the car. Wait, one sec."
Whereupon, of course, he casually unloaded my chair from the trunk.
"Hey, look what I found! I think we're good now."
The friend of a friend was *aghast* now. "You're sick! You drive around with a wheelchair just for the parking? Oh my God!" Turning to me, "Did you know he did this?"
Me, straightfaced: "Actually, I asked him to."
Friend of friend: What kind of people are you?!"
Me: (slowly doing a pivot transfer)
(crickets)
Me: Well... we're smarta**es...
Sometimes it's just fish in a barrel, what can I say.