I also despise "you look tired". You look tired = you look like shit (at least in my book).
I do have a work friend that I joke with a lot though, so I wouldn't be offended if she told me I looked like shit, we'd laugh about it (because she knows I'd tell her the same thing).
A gas station attendant told me yesterday that I looked tired. Thing is, I thought I was looking pretty good yesterday. Asshole.
This is the worst. When I was about 5 million weeks pregnant with Clare, a woman came up to me in a store and said "you poor thing. You look sooooo tired". I was PIST. I was feeling fantastic up until then.