We just received two new G8 HP DL 380's with dual 12 core processors and 64GB of RAM each. I plan to setup these servers running ESXi 5.5 and have about 10 Windows VM's on these servers in an HA cluster. Most of the Windows VMs will not do heavy processing. However, one of the VMs will be a Windows Server 2012 R2 Remote Desktop Services with about 60 RDP users logged in daily. I currently have the RDP users on a physical G7 HP DL380 with dual 6 core CPUs and 64GB of RAM the OS is Windows 2008 R2. Normal RAM usage seems to be around 20GB (should I assign the VM 24GB of vRAM) and CPU utilization is never a problem (How many vCPU's should I assign?).
I have read numerous times that assigning more than 1 vCPU can actually hurt the VMs performance. However, it seems that with the amount of users on the Remote Desktop VM one vCPU just won't be enough.
What is the recommended resource allocation for a VM with this heavy of a workload?
Thanks for your help!