Ideal Squad Size?

I was just curious as to what everybody thinks the ideal squad size actually is. Obviously I appreciate that this will vary depending on:

a) The amount of games you will be playing

b) The amount of positions your players can cover.

With Moral being an important factor, I'm personally trying to move a little bit away from the idea of having a first team and then some back-up only players that I will avoid using. It's detrimental to squad moral.

I'm trying to strive towards having two players that are at least both perfectly capable of playing the position for a sustained period of time and then rotating frequently depending on the oponent, form, and fitness/recent involvement.

It's often said that having two sets of 11 is ideal. I basically have this, and some of my players are very versatile, which would help cover a double injury (in 2 sets of 11 if both ML's get injured you may have a problem, but i have many M R/L's and ML/C's - for example). However 22 seems a bit short for squad size.... I just wondered what others views are regarding if 22-23 players is an ideal number to keep all involved or should one try to aim for 25+ players.

Thoughts?

24 at most for me, i'll have the starting eleven and their backups and then an extra defender and midfielder or striker(depending on the formation) for depth, more than that and it's a waste and they just won't end up getting enough playing time in my opinion and you still have the youth team in case of an injury or suspension crisis.

I play 4-3-3 generally.

2 goalkeepers (1 promising youth back-up)

2 Rightbacks

2 Leftbacks

5 Centre-backs

7 Central Midfielders

6 Strikers

25 players in all, with a load of potentially good youth out on loan at feeders.

22 is an ok size if you have youth players to back them up as well. I'd have 25 players though + youth.

2 for each position plus 1 extra for GK, DC & MC positions