At a certain point it really doesn't matter.
http://en.wikipedia.org/wiki/Lithium-ion_battery
On average, lifetimes consist of 1000 cycles,[97] although battery performance is rarely specified for more than 500 cycles. This means that batteries of mobile phones, or other hand-held devices in daily use, are not expected to last longer than three years"
So definitely heat, cycles and overall age is a factor. Rarely do you hear even shelf lives of over 4 years.
http://en.wikibooks.org/wiki/Battery_Power/Lithium_Ion_Batteries
"A unique drawback of the Li-ion battery is that its life span is dependent upon aging from time of manufacturing (shelf life) regardless of whether it was charged, and not just on the number of charge/discharge cycles. This drawback is not widely publicized.
At a 100% charge level, a typical Li-ion laptop battery that is full most of the time at 25 degrees Celsius or 77 degrees Fahrenheit, will irreversibly lose approximately 20% capacity per year. However a battery stored inside a poorly ventilated laptop, may be subject to a prolonged exposure to much higher temperatures than 25 °C, which will significantly shorten its life. The capacity loss begins from the time the battery was manufactured, and occurs even when the battery is unused. Different storage temperatures produce different loss results: 6% loss at 0 °C/32 °F, 20% at 25 °C/77 °F, and 35% at 40 °C/104 °F. When stored at 40% charge level, these figures are reduced to 2%, 4%, 15% at 0, 25 and 40 degrees Celsius respectively." (citations needed)
So it's generally accepted to store unused batters at 40% charge at 0º C.
Impossible in a laptop daily usage situation.