We theoretically investigate the director field inside spindle-shaped nematic droplets, known as tactoids. Tactoids typically form in dispersions of rod-like colloidal particles. By optimising the bulk elastic and surface energies, we find that the director field crosses over smoothly from a homogeneous to a bipolar configuration with increasing droplet size, in a process that we postulate to involve two virtual point defects that move in from infinity towards the poles on the surface of the droplet. Our calculations show that these hypothesised virtual defects become true surface point defects or boojums only in the limit of infinite droplet volume, and that the more elongated the droplets are, the larger their volume has to be before a un...