While I have recipes with lower numbers, years back I specifically formulated several recipes to be 160 exactly so that I could compare and decide for myself if that was my ideal soap. My decision? While I do look at every number and do consider every number, I would never allow a number below 160 to stop me from making a particular recipe. I think the 160 is just a good indication of a pretty balanced bar, maybe a nice target when you are formulating. Keep in mind though, there are many times and many people who don't really want balanced. Sometimes you want extra high moisturizing, extra high bubbles, or extra high lather. Everything is a personal preference. Testing the soap yourself is the only way that you are going to decide what the numbers mean to you, and for you. I will say though, a soft bar does not last as long as a harder one, so I often look at that number a tad more closely than some of the others.
