However the simplest come back after a salary offer: please let me consider it.
Then a day later or after some thought, reiterate the value you will be bringing to meet and exceed with their expectations/plans, then say: Is that the best you can do?
Then shut up and wait.
I tried this once. It was easier than I thought.
Money is temporary. The experience, the people, the company culture, their mission, and growth are more important to be than money, in general. They are priceless facets.
However for most people a job is a job. As someone said the skill that they value the most and are at expert level at is apathy.
Also Jeffrey Fox says always go for salary - it is what everyone uses to measure your value and that is what they value so....to each their own.
Are you after a job or are you trying to creating a future for yourself?
I remember a recruiter told me to take the job that was not able to outbid for me in a bidding war. I thought that was odd. As she said, these people loved you and they are a established profitable company. The others are startups, that are just looking for just in time body and never mentioned why they valued me. I went with the money, actually I went with the technology because it was sweet - stupid mistake. I wished I listened to her.
Money has marginal utility for me. After a certain amount I do not care. Isn't that ultimately made me the geek I am, spending time on things that others saw very little social value?