At your weight? Nah, you don't need 24/28.

But what's the purpose of the wheels? Do you race? Do you ride long distances solo? Is there any look you want to achieve with these wheels? Those kind of questions need to be answered to determine what spoke count would be best for YOU.

One thing to consider, especially if this is your first wheel build: a broken spoke on a 28- or 32-spoke wheel will not result in a wheel anywhere near out of true as a broken spoke on a 16- or 20-spoke wheel. Break a single spoke on a 16-spoke wheel and it may wind up unrideable no matter what you can do with a spoke wrench. But a single broken spoke on a 32-spoke wheel might not even need any work with a spoke wrench at all to be true enough to ride home on.

Why is this even more important if this is your first wheel build? Because your first build is probably a lot more likely to suffer from a broken spoke or two.