They make the legs look longer which makes them look thinner. They make the calf muscle sit higher and the ankle slimmer. They do tend to make the butt stick out a little and back arch throwing breasts up.
So if you think more shapely calves, slim ankles, long legs or protruding breasts/butt look good, then you'll think women look good in heels.
Heels do nothing for me but make me laugh when girls stumble, fall over or complain that their to tall or feet are sore.
When it's for a formal event, it's for exactly that, a formal event...however when it's during the day and not doing anything, it's usually because they feel sexier in them, no matter how tall they are.
When a girl is taller than me, with her heels on, it turns me on. Something about the whole her being taller than me with them on is so HOT
they make my outfits look better, my legs look better, my butt look better and sexier in general. I like my height as is but I don't mind being a bit taller. also my posture is better when I walk in heels.
Flats just don't do it for me when I am wearing a smashing outfit ^^ I am 5'4" but I don't really consider that short. All though being this height lets me get away with wearing 6 inch heels :) For the past hour I have been looking at these iron fist heels lol so what a coincident :D link