The differences in the diminution of objects of equal size in consequence of their various remoteness from the eye will bear among themselves the same proportions as those of the spaces between the eye and the different objects.
Find out how much a man diminishes at a certain distance and what its length is; and then at twice that distance and at 3 times, and so make your general rule.
Taken from The Notebooks of Leonardo da Vinci edited by Jean Paul Richter, 1880.