The best way would be not just those 3 counties but Monroe (the Keys) and Martin and St.Lucie counties as well and the SW Coast too. Draw a line from the Lee County northern border west to Palm Beach County then north to St.Lucie County (include the Everglades). That would give a state of 7-8 million or so in a pretty small area and would allow a state run transit system that would actually be functional (like how the Boston area subway is run by the Massachuesetts Transit Agency). Taxes would probably be a little higher but at least they would all stay local. A downside would be that South Florida residents would not longer get "in-state" tuition at UF or FSU, or Florida resident discounts at Disney.