As someone that has gotten all our SBA Loans approved and funded pretty easily, we are using it to keep our roughly 500 employees employed during all this. Using the funds to give extra pay as well as additional paid time off when its all over.
Small businesses vary so much in business models and everything else, that no matter what he gov't came up with, there would be issues. Honestly the best way would be based on a P&L instead of just strictly Payroll costs. Businesses with low Payrolls, this doesn't work that well for. The restaurant industry, which is what I am in, this works out pretty well for us since Payroll costs are a huge portion of our costs.
As long as things don't drastically change in the next few months, we should be using essentially 100% of the loan on payroll costs, so it should essentially all be forgiven.
Not all businesses will be able to use it in the same way though.