set it up with a dynamic (expanding) disc so it'll take what it needs; whatever you specify then (e.g 20, 30 or 40GB) will be the max it ever grows to rather than what it eats up on day one.
I've a few XP virtual machines that barely scratch 6GB and some Windows 7 and 8 ones running in around 10GB No major tweaking just hibernation disabled and page files limited to a set size.
Really comes down to what's pushing you in direction of a windows VM and how big those particular software packages are.
I only tend to stick whatever software the particular VM needs on there (in my case its acess control apps and their access area and cardholder databases), rather than running an all singin all dancing multipurpose windows box from a VM (office sute, graphics suites, full visual studio installs etc)