Prefer clear skin. Haven't really seen a tatoo that "improved" a person's image for me, but not all of them make it worse, either.
I don't mind small, few, and far between I guess.
Not on face or throat, back of next okay-ish.
If I can't tell if you're wearing a tank-top or a highly-decorated long-sleeve, yeah, not so much.
Ethnic tatoos when you aren't of the ethnicity seem idiotic to me in the first place.
That said, my wife has a 1" black eighth note on her left shoulder blade. I don't mind it, but I wouldn't miss it.
My general opinion doesn't change across genders, except tramp stamps. For girls with them, I base my opinion of them more on the fact that they want people to focus on the small of their back and expose it in public, and that they've accepted the label that comes with it. Guys with tramp stamps = no, but I don't look at the small of guy's backs. Yeah, live with that image.