She did, after all, put a "bullseye" on Gabrielle Gifford on her now famous "map".
And twittered this now famous message;
"'Don't Retreat, Instead - RELOAD!'"
She also wrote on her now famous website;
"We're paying particular attention to those House members who voted in favor of Obamacare and represent districts that Senator John McCain and I carried during the 2008 election,"
And it was indeed a "target" list. Note the part where she says "particular attention".
She knows full well what kind of nut-jobs the teabaggers attracts, and was probably hoping that this sort of thing would silence one of her most vocal detractors.
So, should she be held accountable for the massacre?
Answer on Should Sarah Palin be held accountable for the shooting in Arizona?
Fair or not, she'll pay a political price. And so will a lot of other politicians and media folks who use violent references for political messages.