Is a desk that lets you rest your elbows the pinnacle of laziness or something more? Do you remember the desks in grade school? The one piece desks with the wrap-around top that let you rest your entire arm while you worked? I miss those desks. They were the motivation behind the desk I built for my office at work.
With a little measuring I figured out that a small radial cut-out only nine inches deep would let me comfortably rest both of my arms on the desk. The project was more a novelty than anything else, but I was amazed by the difference it makes while working at the computer. All of the tension in my neck and shoulders that builds up through the work day was simply gone! Which makes sense when you think about it. Normally you would, at least partially, hold your arms in the air all day. Even if your wrists or forearms are supported you still have to hold your arms in place with your shoulder and neck muscles.
Here's an experiment. If you're at a desk right now, close your eyes, relax, and let your body go limp. Did your arms fall? See what I mean?
This is by far the most comfortable desk I have ever used. I'm building a larger version for my home office and will never go back to a flat front desk. As you can see in the picture, a comfy chair that leans back and a foot rest are always a plus :)