I'll accept a lift from a girl of any height of course but tall is my favorite. I'm only 5'7"/5'8" or so and shoulder rides are my favorite which to me get better and better as the girl is taller.
I worked out a very basic equation. In a seated position it's about 2 feet from my waist to the top of my head. Meanwhile most people have roughly a foot from their shoulders to the top of their head. So it's basically lifter height + 1 foot.
A really strong 5'0" girl lifts me, I'm probably actually seated 4 feet off the ground. Then add the 2 feet from my waist to head and I'd have the sensation of being 6 ft fall. Of course that's a cool sensation and I'd gladly take that, but I know friends taller than that. A girl my height lifts me and I'm now 6'7"/6'8" and feeling like the king of the universe.
It's not an exact science of course as everyone's built differently, but it works for me to try to visualize
