As long as you're not unable to take care of someone (whether its kids, a spouse or yourself) then to each their own. Everybody has different limits and SHOULD know them and be able to make responsible choices. In a perfect world.
For us, a glass of wine or two (or 1-2 beers or 1-2 mixed drinks) a night would be acceptable. We don't actually ever drink that much but it's what I'd be comfortable with. I think as long as you don't HAVE to have it, indulging isn't a bad thing. That said, I also think people make a much bigger deal about it then they should. The ony reason I wanted to try alcohol was BECAUSE it was so taboo. Not saying I'm gonna hand my kid a beer when they're 12 or anything but jut make them see its not the end all be all of being cool.