This Friday is not only Valentine’s Day. It is D-day for the Simon/Westfield bid to take over Taubman Centers. Simon has announced that it will abort the takeover by midnight if less than two-thirds of Taubman common stock shareholders have accepted the $20 per share offer. The company took out a full-page ad in yesterday’s Wall Street Journal urging Taubman shareholders to take advantage of the opportunity. Taubman shares are currently trading in the $16-$17 range.