miles x miles x 8 = drop of objects on horizon in inches. For example 6 miles x 6 = 36. so 36 x 8 = 288 inches. 288 inches divided by 12 gives us 24 feet. So at 6 miles the sail boat on the horizon should be 24 feet below the horizon. And yet with a Nikon P900 we can disprove this, simply by zooming in and seeing the sail boat in its entirety. The equation is not at all describing empirical observable facts about Earth.