I like this rebuttal as well, because it's a little more direct: The universe is NOT tuned for life. All life on the planet would fit into about 70 km^3. According to Wikipedia, Earth has a volume of about 1,083,207,317,374 km^3. In other words, life makes up about 6 billionth of a percent of the planet's volume. Now consider that there is no more life in the solar system, and the solar system is magnitudes larger than the planet. On the galactic scale, life is such an inconsequential part of the universe that it seems to me more of an accident. If you were going to design a system to support intelligent life, surely there are more efficient ways to go about it.
This isn't a convincing argument in any way, unless you show, that there indeed is a possible system that can support intelligent life more efficiently.
As it is, the fact that life (as we know it) is possible at all does require some significant fine-tuning. Even the formation of atoms requires fine-tuning of the relevant constants. There has to be an energy source (fusion). Then molecules have to be possible and then the formation of very complex molecules has to be possible.
You cannot argue fine-tuning away that easily.