Noether current from the surface term of gravitational action, Virasoro algebra and horizon entropy

We describe a simple way of obtaining horizon entropy using the approach based on the Virasoro algebra and central charge. We show that the Virasoro algebra defined by the Noether currents corresponding to the surface term of gravitational action, for the diffeomorphisms which leave the horizon structure unaltered, has a central extension that directly leads to the horizon entropy. In this approach there are no ambiguities in the calculation of the central charge. We explain why this approach is physically well motivated and could provide greater insight into the nature of horizon entropy.