It can obviously depend on many factors, but I have a Mini with Core 2 Duo + 8 GB RAM and my Win7/Office 2010 VM runs pretty well with 1 CPU, 2 GB RAM, 256 MB VRAM. I used to give it more RAM, but reduced it as I'm finding myself gradually working more in OS X than Windows. Don't forget disk I/O is a major contributing performance factor, so I have my VM on its own 7200 RPM disk (internal SATA). Obviously not everyone can do that, so just be aware that heavy disk I/O from OS X apps can of course impact the VM and vice versa.
Last edited: Jul 27, 2011