Trying to determine the best cisco router to use for a network that will be running about 20 gre tunnels on each router. I do not wish to over size the router and by all means not to under size my router selection.
Either of these routers (26/3600) would work for you for 20 tunnels.
How many are actually supported is mainly a limit of IDB's (interface descriptor blocks) that are used to identify interfaces in IOS. The following is a link that shows you these limits.