How big of a TV you owe yourself depends on how great you think you are.
You know what? You've been really frugal this year. You didn't tip too much when you went out for drinks. You didn't splurge on some fancy "starving child" in Africa. You've been a paragon of fiscal restraint. You deserve to treat yourself with that 32" VIZIO LCD.
Come to think of it, you've not only been frugal, but have earned some extra bucks through hard work and dedication. Remember how you deftly deflected blame for that failed project onto your pregnant co-worker, getting her canned and landing the promotion? That kind of business acumen separates leaders from followers. You deserve that 37" VIZIO LED TV.
Bah, who are we kidding? You're a freaking rock star! You went surfing on 20 foot swells, you climbed Mount McKinley, and you swam the English Channel! Well, you lied to everyone that you did all those things, but they believed you. And convincing other people that you're great is the hallmark of greatness. You deserve that 42" VIZIO LCD TV.
Though now that you think about it, plenty of people have 42" TVs who didn't create a complex Ponzi/money-laundering scheme that bilked thousands of seniors out of their Social Security checks. Do you want to be lumped in with that riffraff? Heck no! You deserve that 47" VIZIO LCD TV.