OP, you should really clarify for what suspension and tire width as well. Also, you're going to get the same mixed opinions in a new thread as searching the old ones!
With 255s on the OE wheels (20" and 21" have same offset) and factory suspension, 12.5f/20r seems to be the standard for a 'perfectly flush'. It ends up being personal preference though, as I think there's at least 10mm of visual difference from front to back (I'm more worried about the look from all angles than just down the side). However, ride height and camber play a huge role from both qualitative and quantitative point of views also.
Personally, I went with just a 12 in the rear, and I think it's a perfect match to the factory front. I don't like seeing more tire than I already do looking at the front end, I plan to go 265s as soon as I need tires, and don't want more crap kicking up on the sides than I already get. Lots of factors go into what works best for you, hence the differing opinions.
ECS has a fitting kit that you essentially rent that can be a great tool for figuring out your perfect setup. They also have good deals on spacers with the proper bolts (kits are currently 15% off!). However, I'm not a fan of the black spacer between a silver wheel and silver hub, so I spent the extra money for H&R DRs.
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