On VMware ESX 4.1, I am thin provisioning them with 2GB ram.    2 vCPU They run amazing in all honesty.    We comfortably run 30 or so on a 12 core AMD R415 with 64GB RAM.    
Are there any guidelines for the number of Windows 7 desktops per CPU and/or memory on a M710?
Windows 7 VM guidelines