(EDIT: rewritten question to make it clearer, meaning hasn't changed)
You can create an application and measure its usage. But what I would like to know, if you decide up-front about an ASP.NET application, how much simultaneous users (sessions) fit into one machine typically.
Let's assume the following default simplified setup: Inproc sessions, ASP.NET 3.5, NHibernate + L2 caching, shopping site (basket properties in session).
While I could ascertain that the session won't raise above, say, 20kB, my experience shows me that there's a huge overhead in general, even with well-laid-out applications. I'm looking for that simple calculation you can make on a sticky note.
For the bounty: what CPU / Mem would you advise your management for each X simultaneous users, ignoring bandwidth requirements. I.e. and answer could be: on a 2GHz Xeon with 1GB mem, Win2k8, you can safely serve 500 simultaneous sessions, but above that it requires careful planning or more hardwarere