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Ben gets it.
The bottom end of the "stack stick" (I like that name better) is zero. The first hash mark is at 14.75" One container, lying on the carpet in any orientation, will be taller than the first hash mark. Rounded down, it will always be one SHU. Two containers, stacked in any orientation, will always exceed 29.5" (2 * 14.75"), and will be rounded down to 2 SHU. etc.
Play this out, and you will understand why a SHU is shorter than the height of a container sitting on the floor, but is approximately equal to the incremental vertical distance between the tops of containers that are stacked (nested).
-dave
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Y = AX^2 + B..... ehhh, whatever.
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