Conditions: 8F, Winds out of the north at around 5 - 10 MPH, Sunny
Head: Smart Wool Balaclava, Toque over that, Helmet over that.
Mid Section: 2 base layers, Some kind of mock turtle neck, PI Elite Jacket.
Legs: My Corona PJ Bottoms that my kids gave me for Christmas last year and a pair of wind breaker pants over that.
Hands: Glove liners and then my XXL PI gloves. Also threw in some chemical warmers. (XXL allows for lots of room in there to move my fingers around)
Feet: Smart wool socks, shoes, toe covers and then booties.
This temp is about as low as I go. My commute is 12 miles takes about 45-50 minutes and by the time I got in my toes were the only things that were suffering. Everything else was OK. Didn't need the chemical warmers. I have GOT to figure out the cold toe issue.