The thing that really sucks is that higher base comp is usually always better, even with higher COL. If you consider things like 401ks, IRAs, out of pocket maximums - having higher base comp is just better. Even if in SF vs. Boise, you're taking home 50% of your paycheck (and spending 33% of that takehome on rent), you're still paying more into those things in SF than Boise.