I'm looking at deploying a new terminal server. The server will be a Server 2008 R2 guest in a Server 2008 R2 Hyper-v environment. The host server has dual xeon 5650 cpus with 48gb ram. My plan is to assign the guest the maximum of 4 vCPUs and somewhere around 24GB of RAM. My question should this adequate to handle a load of around 25-30 users. The main applications for users are Outlook, Microsoft Office, Internet, and other text based document editing programs. Also the host server has the resources available in terms of RAM and the CPU sits at idle between 0-5% all day.
Also what sort of user capacities are you seeing out in the real world on terminal servers?