Waist Size? How round should we be?

I've always wondered how round I should be. Clearly, 40 inches places me in the unhealthy Santa Clause zone, but what is the right number. According to Esquire's May issue the formula is simple: take your height in inches and divide by two. This number becomes your target waist size. 70 inches tall = 35 inches on the waist.

I've got another 5 inches to shed before I can claim victory over my gut.