I am surprised that so few use the more obvious combo, 32 front 36 rear. Don't you people read sheldonbrown.com?
Originally Posted by Sheldon "Wheels" Brown
If you have the same number of spokes front and rear, either the front wheel is heavier than it needs to be, or the rear wheel is weaker than it should be.
Maybe because I am into building my own wheels, so I made this into a bit of a science, but really, same number of spokes front and rear just makes poor sense.