Comparing two offers where one has way better PTO and slightly lower base, how do people actually weigh that against just salary

Offer A: slightly higher base, standard 15 PTO days. Offer B: about 6% less base, unlimited PTO that the recruiter swears people actually use, plus better parental leave. On paper I keep defaulting to the bigger number because it's the one thing I can put in a spreadsheet. Anyone have a real framework for pricing PTO and leave policy into a comparison instead of just going with gut feeling?