linkat, this is a subject near and dear to my heart.
as curtis said, the actual calculation can vary from vehicle to vehicle, but in my way of thinking, it's largely a matter of cultivating a certain mind set.
Here have been some discoveries I have made over time....
Believe it or not, when you are going downhill, a weird thing called gravity will actually keep your car moving, even if you take your foot completely off the gas.
If you see a traffic light a distance away turn from green to yellow, you can take your foot of the gas, and you car will continue to travel toward the soon to be red light. If you time it right, you may not have to actually stop, because (hold on to your hat), the light might actually turn green again while you're cars still moving!!! Amazing, but true.
cruise control, staying at a steady speed uses less gas.
as boring as it sounds, driving at 55 with cruise control on does get you to where you want to go, only 5 or 10 minutes later. Solution? Leave your house 5 or 10 minutes earlier.
Tire pressure, very important, keep it checked.
If you're going to sit more than 30 seconds, like at a bank line, turn off your motor.
A/C...hey, I live in central texas, I know from A/C, but, if it's just a little warm, do you really need to turn it on? can you wait 10 minutes?