After having completely solved all tough medical problems like cancer, scientists turned their attention to working out a formula to calculate how "beer goggles" affect a drinker’s vision

Source: http://news.bbc.co.uk/1/hi/england/manchester/4468884.stm

This is what they have come up with

An = number of units of alcohol consumed
S = smokiness of the room (graded from 0-10, where 0 clear air; 10 extremely smoky)
L = luminance of ‘person of interest’ (candelas per square metre; typically 1 pitch black; 150 as seen in normal room lighting)
Vo = Snellen visual acuity (6/6 normal; 6/12 just meets driving standard)
d = distance from ‘person of interest’ (metres; 0.5 to 3 metres)

They all add up to make the aesthetically-challenged more attractive, according to the formula.