To find the answer you divide the 32 by 40 which is a ratio of .8. Then you find what number divided by 35 gives the same ratio of .8. The number is 28. The ideal waist size for 35 inch hips is 28 inches.
For A Woman With 40-inch Hips, The Maximum Ideal Waist Size Is 32 Inches. What Is The Maximum Ideal Waist Size For A Woman With 35 Inch Hips?
40 - 32 = 8 so you can try to subtract 8 from 35, which would make 27. Maybe that works? I have a friend whose measurements are 33-25-35 though and she looks really good. And no, she's short, so she's not anorexic but has an hourglass figure.
14 US, Possibly a 12 in some cases. My measurements are about the same, just a tad bit higher and I am a size 16 US.