Only to a small degree, such as a burnettes-over-blondes. Many things are universal. Men the world over are attracted to large eyes and the same hip-to-waist ratio, for examle. Women are attracted to symmetry and actually experience more orgasms with more symmetrical males.

Some men and women may say they're attracted to fat guys/girls, but I doubt their sincerity; I tend to think they're (at least trying) to fool themselves and everyone else into believing that they're not settling or acting out of desperation.

Personally I think the whole 'matter of perception' line is an insult to people who frighten children and make them cry with nothing more than their physical appearance.