In 2002, scientists at St. Andrews University and Glasgow University in Scotland studied 80 college students to solidify the myth that people develop beer goggles while consuming alcohol. They split the group, giving one half of the group a moderate amount of alcohol and the control group was given no alcohol. Next, the scientists showed each group photos of the opposite sex and asked them to rate each picture. Without fail, the group that had consumed alcohol rated the pictures 25% higher than the control group (who remained sober). The effect was attributed to the part of the brain called the nucleus accumbens, which is stimulated when you look at another human face. So, in other words, when you think you’re looking at a “hottie,” it could be because the neural firings within your brain have increased. The problem is this – they may not actually be all that attractive. Hence the term “beer goggles.” As if this weren’t enough, the researchers took it one step further. They created a mathematical formula to calculate the level of the beer goggle effect. This formula is based on the following:

1) how brightly lit the area is
2) the observer's eye-sight quality
3) the amount of smoke in the air
4) the distance of the observer from the observed

The formula goes like this: ß = (An)2 x d(S + 1)  / √L x (Vo)2

An - the number of servings of alcohol

S - the smokiness of the area on a scale of 0 - 10

L - the lighting level of the area measured in candelas per square meter 

Vo - the Snellen visual acuity (6/6 is normal and 6/12 is the lower limit at which someone is able to drive)

d - the distance between the observer and the observed (in meters)

The formula determines that a "beer goggle" score will range from 1 to 100+. So, when 0 = 1, the observer perceives the same degree of beauty that he/she would perceive in a sober state. On the other hand, scoring a 100+ means that everyone around you is a perfect 10! [source: BBC News]