Step 1: Recall the purpose of web pillars.
In highwall mining, web pillars support the overlying strata and maintain the stability of the entries.
Step 2: Identify the governing parameters.
The required pillar dimensions mainly depend on
\[
\boxed{
\text{Overburden thickness}
\quad\text{and}\quad
\text{Coal strength}.
}
\]
These factors determine the load acting on the pillars and their load-bearing capacity.
Hence,
\[
\boxed{(B)}
\]
is the correct answer.