I've considered it but it's too big a responsibility. The company I work for is small (about 30 employees) and I respect my boss a great deal. I got lucky and found a great boss who really cares about and takes care of his employees.
His sister takes is head of the accounts dept. I watch them both go through unbelivable stress, extremely long hours, and more headaches than I'd ever want to deal with. At 5 p.m. I can pack up and go home (I don't always, but I could). I'm taking off time in April for vacation, and a personal day tomorrow, turning off the cell phone, getting a massage. Neither of them can do that. Even when they're on "vacation" the cell phone is on and I seldom see either of them leave at 5. In fact, both have worked Sat's and Sundays, frequently.
They might live in a bigger house than I own, drive a nicer car, and go to prettier places on vacations, but I get weekends off to ride my motorcyle, I can turn off my cell phone and take a personal day, and no one wakes me up at 3 am with emergencies. I'll take my life over their's any day of the week.