On A Philosophical Enquiry into the Origin of Our Ideas of the Sublime and Beautiful (1756), parts I, II, and his later intro essay, "On Taste."
Are people's tastes basically the same? Burke says yes: they're rooted in our common reactions to pain and pleasure, those two are not opposites, but simply quite different properties, each associated with a different set of responses. When we are aesthetically pleased by something big, indistinct, and maybe scary, Burke calls that a judgment that it's sublime.
The Burke picture is by Sterling Bartlett.