Thermodynamical Properties of Horizons
  We show, by using Regge calculus, that the entropy of any finite part of a Rindler horizon is, in the semi-classical limit, one quarter of the area of that part. We argue that this result implies that the entropy associated with any horizon of spacetime is, in semi-classical limit, one quarter of its area. As an example, we derive the Bekenstein-Hawking entropy law for the Schwarzschild black hole. 
J. Makela and A. Peltola