As large as you can possibly afford/fit in the area provided. I know that sounds obvious but look at what a sump is designed for and it's simple to see the bigger the better.
1. Increased water volume of the sump will dilute pollutants in your tank and help prevent large swings in ph, salt, and heat.
2. A large return section will mean long time between top-offs since your sump water level is the only level in your tank effected by evaporation.
3. Filters, Refugium, Simmers, heaters, etc, all require space.
O and lastly I would suggest a longer sump over a taller sump. The longer the sump the better chance for microbubbles created by the overflow to rise and pop before reaching the return section.
Good Luck!