StyleWatch Magazine (April 2007 issue, page 33) writes that not all flats are created equal. Subtle changes in heel height mean you can get the chic look without sacrificing flattery or comfort.
A Few Tips… A Little Heel Never Hurt - A low heel can be more comfortable than a totally flat one. And even a touch of height slims the legs. Show Some Skin – Add a little sex appeal with a peep toe or cutouts. Wear them at Night! Flats in satin or metallic are totally appropriate for dressy situations.