We are able to look directly at the sun near sunset and sunrise, which clearly demonstrates the fact that our atmosphere attenuates visible light. Let's imagine it follows the typical attenuation profile.
$$ I = I_0 \, e^{-(\mu/\rho)\rho \ell} $$
Where $(\mu/\rho)$ is the mass-attenuation coefficient in units of $(m^2/kg)$, and $\rho l$ is the mass-thickness (or the area-density, I think it has a few names) in units of $(kg/m^2)$.
The effect of the "soft" sunlight is then predicted as a result of the fact that the mass-thickness of the atmosphere between our eyes and the sun diverges fairly fast as the angle to the sun falls to zero degrees above the horizon.
Let's say that a person is standing on (perfectly spherical) Earth, with their eyes at a known elevation, looking at the sun which lies at a known angle above the horizon. What is the expression for the mass-thickness of air in that line of sight?
The reason I find this non-trivial is that I can't figure out if the density profile of the atmosphere should matter or not. You could reduce it to simple geometry and get an answer, but is there a coherent argument for that being correct? With a clear expression, I'm actually kind of curious if you could measure the mass-attenuation coefficient with just a digital picture. The sun's intensity starts out constant over the circle, and you know the angle between the top and bottom of the sun exactly. So if you could extract intensity data over the vertical diameter maybe you could then do a least-squares function fit to extract out that attenuation coefficient, and even do it for each of the 3 colors. I don't plan on doing that, but it would be a cool science project.