I've come to the conclusion that the only thing that is important is that they can see the front door from where they park. It is a psychological thing...if they park a hundred yards away, but can see the entrance of where they are going they think they are close. If they are twenty yards away, but around the corner where they can't see the entrance they think they are far away.
I have a large parking lot against the rear of my theatre. I'm in a downtown location, but the other half of the block behind me is all free parking...from the alley behind me to the next street. The lot is a half block deep by two blocks long. I'm at dead center. The street along side the theatre is a pedestrian walkway from the lot to the main street. The theatre building is 165 feet long (55 yards) and the distance to the other side of the parking lot doubles that. Therefore there is a maximum 110 yards to walk to get to the front of the theatre if you park at the extreme other end of the lot. On week day matinees people often ask if they can go out and plug the meter half way through the movie, at which time I remind them that there is plenty of free parking directly behind the theatre. The reply I usually get is..."Oh, that's too far to walk".
What more can I say!