Usually - No
The general rule is no. Damage in D&D is abstracted as Hit Points. Sneak Attack does more damage because you're "hitting vital organs", which makes it a more effective attack than a normal one. There's no rule in RAW to do a called shot like what you're describing, and it wouldn't work on all undead anyway (some of them don't have flesh or tendons, they're just bones animated by magic).
There are some exceptions:
Some monsters (like the Hydra) can have limbs severed. When that is the case, the monster entry gives specific information on it, usually using the sunder rules.
Vorpal weapons have the ability to decapitate an enemy with a strike.
Complete Scoundrel has some special feats called Ambush Feats, that let you do some special effects when sneak attacking. Some of these could be considered as called shots (there's one called "Head Shot"). These still require you to be able to sneak attack, so they won't work against undead.
Variants & House Rules
Beyond that, you're starting to look at variant rules and house rules. The DMG (p. 27) has variant rules for dealing with damaged body parts, and the Regeneration spell lets you reattach lost limbs, but they don't give a clear way to damage those things in the first place.
3.5 just doesn't have a "called shot to the left arm" system, due to how HP is designed to work. Having such a thing would make True Strike an incredibly dangerous spell, as a first level Wizard could just use it and do a called shot to the eyeball every time.