What are you looking to spend? The
Velocity Dyad is a heavy duty touring rim highly recommended if you're looking at 48 spokes. Throw that on a Shimano LX hub and you're looking at about 60+40+48+40 for a wheel that should be indestructible.
Yes, I've been wheel shopping lately (check that De-evolution section in my sig for the threads I posted in the mechanics section if you want to track my research)