Glad you asked...
Determining the size of furnace or a/c unit you need is actually calculated in cubic feet. The height of your ceilings, your insulation, and the climate you live in, can impact the amount of energy you need to heat or cool any given area. The ratings on most of these units are generally based on an average 8 foot ceiling.
I have found a site that provides an online calculator, just for this type of question. You can find more info at:
http://hearth.com/calc/btucalc.html...