Free kicks is the more accurate wording, phrase, b/c neither team is being penalised, just means the score is still tied, through two overtime periods, which are just so they get to attack same goal as the other team, b/c wear and tear on a field, and inclement weather, one goal's area might be in better condition, esp at the end of the tournament, most games being in outdoor stadiums

Same spot as a regular penalty kick during regulation time, which is based on an actual infraction, or a perceived one by the refs, real or imagined, the ref has to say the defending team did something wrong, and yes, the refs ARE often wrong...

Brazil beat Italy at the Rose Bowl in Pasadena, California, on July 17, 1994, winning the FIFA World Cup final 3–2 on penalties after a 0–0 draw. The match was the first World Cup final to be decided by a penalty shootout, famously sealed when Italy's Roberto Baggio missed the final penalty.