For the most part, I don't like limping in on the small blind, especially in late stages of a tournament. It's very spewy because you most likely wont hit many flops that strong and you'll likely check/fold or get into a situation where you bet out and face a big raise. Both can be easily avoided by simply folding or raising/shoving from the small blind.
I, honestly, just don't find it profitable to limp in the small blind when blinds are high. Maybe when stacks are deep, I might limp in with hands like 56s or small pairs and try to hit a flop strong. But when stacks are only 20BBs and there are a lot of limpers in already, you should be looking to either fold your hand for a better spot or if it's good enough to limp in with, it's good enough to raise and pick up all that dead money. I think a big raise/shove from the SB with a 15-20BB stack when there are a lot of limpers is a great spot to pick up a decent sized pot uncontested and something to have in your arsenal, especially when mixed in with lots of blind stealing and restealing from button and blinds.
I think most of the time, folding is the better option, save that half blind for a better position to get your money in.