For random play I'm going to have to say my age-ish or younger, for real companionship I'd say that true age doesn't matter so much as mental age (so long as they're of an age where I don't end up going to jail), I tend to be the "old soul" type so I find that the most attractive women for me are those with personality, but then again I am also a superficial shallow ass, so without the looks/body to match most chicks don't make it past the visual screening process.
In the end I guess this is all irrelevant as I am really looking forward to being a "trophy" husband, yea that's right, I'm going cougar hunting. I hope one day that I am remembered as the male Anna Nicole Smith, only not annoying and a complete waste of space. I hope to find a rich elderly lady to shower me with material things and when she dies I inherit $200M (USD), then years later someone finds me dead in a horel room in Aruba, the news goes crazy for about a month until people remember that I really wasn't that important and I am forgotten.