There is a mathematical formula for wind chill. It's in the attached Excel spreadsheet. I also included a PDF version of the document. I use this table when deciding whether to drive the car to work or ride the motorcycle. Fortunately, now that I've moved from Jacksonville, FL to Stuart, FL, I don't use my cold weather gear anymore.
I'm pretty sure my car and motorcycle don't feel anything, but I sure do when I'm on the motorcycle.
I think I might be able to solve this debate with a question, to which the answer solves this riddle.
If the temperature is 35 degrees (F), and the wind chill is 30 degrees, will water that is exposed to the wind freeze, or is the wind chill something only sentient beings can experience?
In my opinion, this mathematical formula, and this table, are pretty accurate. You typically experience the coldest wind chill at 45-65 MPH. Once you go faster than that, the wind chill actually drops a degree or two. Interestingly, when you get above 95 degrees, wind speed makes the air feel hotter.