I'm not there yet, but working hungrily toward it.
I love the thought of not having to answer to a boss, making my own hours, and making as much cashola as I see fit.
With my present web site, I can see myself getting up in the morning, taking the laptop down to the local coffee shop at the Oregon Coast, working on the site for a couple hours while I watch the ocean outside and then walking the beach with my wife for the rest of the day.
I can't wait!