I built my first wheels a few months ago. I went with 32 3x for both front and back. The reasoning was that it's strong, reliable, and there are lots of resources to see how to do it. I built my own truing stand to do it also and my wheels are as true as anything out there. Best advice I've got is to step back and look at it from a few feet away if you get frustrated...that's when you'll see that you're one hole off...haha.