'Beer goggles' effect explained

Scientists believe they have worked out a formula to calculate how "beer goggles" affect a drinker's vision.

An = number of units of alcohol consumed
S = smokiness of the room
L = luminance of 'person of interest'
Vo = Snellen visual acuity
d = distance from 'person of interest'

The drink-fuelled phenomenon is said to transform supposedly "ugly" people into beauties - until the morning after.

Example:

In a smoke filled coal cellar with the lights off a visually-impaired person who had consumed several bottles of White Lightning might find Kelly Osbourne attractive (although it's doubtful)