In reply to Nutkey:
With respect, although you are absolutely correct, I think that your example there could be a little confusing because an 85mm lens is unlikely to have the close focusing required to take a portrait from the distance that makes the nose look big.
A nice example is illustrated in Langford's "Basic Photography".
He shoots a kind of landscapey scene twice from the same position, with a wide angle and then a telephoto. There is a small signpost near a pond. The telephoto shot is shown at 100%, the wide angle photo is shown at 100%, and also an enlarged crop of the wide angle shot is shown, enlarged to "match" the "field of view" of the telephoto shot. Obviously it is grainier, but the PERSPECTIVE (or foreshortening) is the same - as you have already stated i.e. it is not a function of focal length. What IS different in both shots is the depth of field but that's another subject altogether.
It does get confusing, I know! When I first had a crop sensor dSLR with a 24-70mm lens, I assumed the wide end would work like a 38mm lens and wondered why some of my portraits (well, concert shots) looked unflattering. There are indeed some confusing (and often incorrect!) "explanations" of the relationship between sensor size and focal length and "crop factor" out there. Field of view would be a more accurate description than "equivalent focal length", I guess...
But what you have written is totally correct. I was just trying to clarify it and flesh it out a bit. Hope I have not made it more confusing for anyone