Morgan Stanley’s Katy Huberty says Apple could sell 30 to 60 million iWatches in the first year.

Now, it might seem ridiculous to try to predict how many of a thing we know nothing about will sell, but it’s simple, really. You just take the total number of watches ever sold ever, take the cosine (always take the cosine… take it AND RUN AND NEVER STOP RUNNING), adjust for inflation, apply the least squares method (because only squares wear smartwatches) and then — and this is the part people always forget — take back  one kadam to honor the Hebrew God, whose iWatch this is.

Something, something, digging in the wrong place, something, something, bad dates and, yeah, you get numbers somewhere between zero million and 1,000 million. So she’s in the ballpark.