Honestly if you want wheels that are going to look more flush than stock you're probably going to have to go with more expensive wheels like volks, or ssr. If you're planning to drop the car an inch and use same size tires as oem then at least 9 inch wide with 30mm for the front and 10inch wide with 15mm for the rears. The te37 comes in those sizes but it's about $3500. I'm thinking of getting ssr in 9.5 37mm, 10.5 12mm. These wheels are about $2800.
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2010 k23
H&R sport springs / Spc rear camber arms / SSR SP1 / Berk cbe / Varis cf lip / Nismo S-Tune side skirts
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