Weight definitely matters. I made an online calculator where you can input your weight and the windspeed and it will recommend kite and board sizes, although currently the board sizes calcs are just for twintips.
http://jimbodouglass.blogspot.com/2011/ ... lator.html
The part for board size is based on a constant proportion of body weight to board area, which is roughly length x width. It's probably more complicated for surfboards because the shape isn't exactly rectangular, and the volume matters, too, but let's try it to start.
Area of an elipse is 3.14 * (Length / 2) * (Width / 2)
For a 6' x 17.9" surfboard that is 3.14 * 36" * 8.95" = 1012" squared
If that board is perfect for a 180 lb guy, then the area = 5.62 times his weight.
For a 230 lb guy, 5.62 times his weight is 1293" squared.
For a surfboard to be 1293" squared, but the same proportion of length to width as the 6' surfboard, it would have to be 6'9" x 20.23"
So a 6' x 17.9" board to a 180 lb guy is the same as a 6'9" x 20.23" board to a 230 lb guy, assuming they're the same thickness.
You can also do the math the opposite way to see how small a surfboard the 180 lb guy would have to ride to make it the same as what it's like for the 230 lb guy on the 6' board. That turns out to be a 5'4" x 15.8" board.