Recommended number is not more than 500 devices per vlan. I would keep it as low as 1 class C. At the same time, if you can terminate one vlan per switch or a stack of switches in the same wiring closet, and terminate that vlan at the distribution layer, it would prevent STP changes in one wiring closet not to affect STP in other switches. When I say devices, it can be PC or Phone. With Phones, you have to careful about bandwidth required for each phone. So limiting a subnet to a wiring closet is a good idea. Refer to SRND
http://www.cisco.com/en/US/products/sw/voicesw/ps556/products_implementation_design_guide_chapter09186a0080447513.html#wp1043366
Sankar Nair
UC Solutions Architect
Pacific Northwest | CDW
CCIE Collaboration #17135 Emeritus