Shoulder to waist ratio
This ratio is responsible for the V-taper. An ideal ratio is around 1.6-1.8. The closer to 1.8 the more ideal in my opinion. It gives a visual of an upper body with great size and proportion. This applies with and without clothes
Waist to height ratio
Ideally the waist circumference should be less than 0.45x the height. This is important because having a smaller waist will make everything "pop" more, and will make shoulders appear broader, legs appear longer and just gives the illusion of more size in general.
Chest to waist ratio
The ideal Chest to Waist ratio is going to be 1.4-1.5. This measurement matters a lot for aesthetics. Ideally speaking, a wide and thick chest over a narrow waist shows the illusion of size. It contributes to the torso looking powerful and makes the waist tighter enhancing the effect of the taper of the upper body.