It so entirely depends on the beard and the guy.
Viggo Mortensen in Lord of the Rings. Oh, yes, I will take him with that beard. I'll take him either way, actually, but IMO he's more attractive with the beard than without. I dug his shaggy hair in that movie, too. Totally works for him, but not on every man. (Indeed, I usually prefer a man to be more neatly groomed.)
Sometimes beards are cuddly. I personally don't find mid-chest-length fluffy beards sexy, but they can be really cute on some men.
I dislike soul patches, period. Or that stringy beaded beard thing Brad Pitt was doing for a while -- yeah, I wasn't into it.
I once met a guy (a friend of a friend's boyfriend) who had a clean-shaven face, but extremely long, stringy irregular strands of hair growing under his chin. Every woman of his acquaintance told him it was a hideous look and he'd never get a date until he did something about it. But he insisted that any woman who wouldn't date him because of his strange facial hair wasn't worth having, and he was determined to keep the medusa neck beard as a test. I sometimes wonder how that worked out for him. (The mere fact that he had such a ridiculous test was sufficient to rule him out for me.)
