  We describe a simple way of obtaining horizon entropy using the approach
based on the Virasoro algebra and central charge. We show that the Virasoro
algebra defined by the Noether currents corresponding to the surface term of
gravitational action, for the diffeomorphisms which leave the horizon structure
unaltered, has a central extension that directly leads to the horizon entropy.
In this approach there are no ambiguities in the calculation of the central
charge. We explain why this approach is physically well motivated and could
provide greater insight into the nature of horizon entropy.
