Basically, the way the torque, force & weight formulas work. You have a socket on a breaker bar that is one foot long. You apply 100 pounds of weight on the end of the breaker bar - there will be 100 foot pounds of force applied to the nut. The breaker bar is two feet long - apply 100 lbs force - there is 200 foot pounds at the nut.
The longer the breaker bar or cheater pipe is - the less force is necessary to achieve the same results at the nut or the longer the pipe and the same weight at the end of the pipe will achieve greater results at the nut. This is only approximate and if torque is critical then a torque wrench is the only way to go. For tightening lug nuts on a tractor I use a torque wrench - simply because I have one.
Watch out for this - long cheater pipe on a cheap breaker. You can easily break the u-joint and skin something up pretty badly. I have experience on this.