I don't think it should matter as long as it's legal. If you're in love with someone, then age shouldn't be important. I understand sometimes it does matter, after all, experiences will be different and maybe one of the two would get left behind, but as ideal as it would be to meet someone who will mature with you, I still think it would be okay for you to be with someone you loved even if they were older or younger. As long as they love you, treat you well and respect you, I really don't see why age would play a big part.
But that's just my own opinion.
However, if one is in between 14-19, I strongly think the "divide by two, add seven" rules apply.