It really depends on the limits of the operating system you are trying to protect. For instance, Windows can handle about 125 embryonic conns at any one time. Therefore, we usually recommend setting the max embryonic connections to something below 125 for Windows hosts - 110 is usually a good place to start. Other OS's can handle more or less embryonic connections. You should be able to find this information from the OS vendor but if we can help anymore, please let us know.
Scott