Yup. I don't even have that large a salary for a software engineer ($75k in Portland OR, which is plenty for a 26 y/o, kidless, single male), but I'd take half if it meant I wouldn't be as chained to the desk as I am now.
Would you work for the government? A lot of people don't even show up in December, let alone Fridays. Let me know if you're interested in swapping desks ;)