Depends on the driver. Depends on the windshield.
You might mean distance from the driver to the windshield. Arm's reach so you can wipe condensation off the inside.
You might mean distance from the windshield to the horizon. The angle of the glass is important. Too steep and refraction obscures the view. Too curved and it displaces objects.
Optimum is the curved-screen Superbeetle.
edit: I'm half serious. Compare with the Type III. The Beetle has an A-pillar that's narrower than the B-pillar. The upper corners are rounded. It's like a sliced-off teardrop. The flat screen is best for optical clarity.