If you are wanting the science behind it all, and don't mind getting a little dirty with some maths, then this book is fantastic:
http://www.amazon.com/Engineering-Guitar-Richard-Mark-French/dp/1441944966
Don't expect anything definitive (there are many factors that make a good guitar, and all of them need to be nailed, even one thing off can ruin a good guitar, so it's subtle, and there is no one-size-fits-all solution).
It is very thorough though, and discusses exactly how each element affects the overall sound (but in isolation).
Totalling up all of the elements and their influences is really hard, because certain things counter the influence of other elements, and the system as a whole always will respond differently to a sum of it's elements working in isolation (because they don't work in isolation).
Still, incredible book.