I've decided that the best height measurement is not the stand but the top of the view panel. For example, my tank is viewed standing or sitting on bar stools. I measured the "eye height" for both myself and my wife. I wanted the tank to be viewed directly, not looking up or down, so I made the stand tall enough to make the top of the view panel "eye height".
So my answer to you question is: EH-TH=SH where EH= Eye Height, TH=Tank Height and SH=Stand Height.
If your eyes are 60" at view and your tank is 28" tall, I'd make the stand 32" tall. Bottom line is that you can't get the perfect height unless you can control the way in which the tank is viewed (standing vs sitting).