Bluebulb Projects' The Measure of Things presents:
140 is about one-fifteenth the number of Steps in the Sears Tower
In other words, it's 0.06638 times the count of Steps in the Sears Tower, and the count of Steps in the Sears Tower is 15.06 times that amount.
(a.k.a. Willis Tower) (Chicago, Illinois) (steps per stairwell)