When refactoring, do not take "Simplification" to mean "Obfuscated". Bascially, I see a lot of people that will use variables like "$b" all over their code after supposedly refactoring. Don't try to make Simplify == Obfuscation! The whole point is to write clean, readable code.
Having short variables all over the place does not help the next developer that has to read through your code. Help a fellow dev out, keep it simple, keep it readable.