If you want to calculate for a new gear ratio, use a proportion to get you back close to stock RPM at highway speeds. Round to a lower gear ratio (numerically higher) for increased torque multiplication to help with the increased rolling/aerodynamic resistance of your lifted truck.
New Ratio New Tire Diameter
--------------- = ----------------------------
Old Ratio Old Tire Diameter
Here is how the numbers worked out for my Jeep
New Ratio 35
--------------- = ------
3.73 30
New Ratio = (3.73 * 35) / 30
New Ratio = 130.55 / 30
New Ratio = 4.35:1
4.33:1 would be within 1%, if it was available, except the closest ratios available for my axle are 4.10:1 and 4.56:1. 4.56:1 puts me at 4.6% of my target which will increase my RPM from 2100 @ 65MPH to 2196RPM. However, 4.10:1 would yield ~68MPH @ 2100RPM. Again, the added torque multiplication will help overcome the added resistance caused by the lift and bigger tires.
Too low of an RPM will lug the engine and consume more fuel just like winging it up.
If you want to be more accurate, substitute tire roll-out for tire diameter. Just make sure that gear ratios are on one side of the equation and tires are on the other and that new are both on either the top or the bottom with the old being on the other.
Good luck,
Joe