Here's how we did it in my league this year: 2 x C, 1B, 2B, SS, 3B, CI, MI, 5 x OF, UT, 4 x SP, 3 x RP, 3 x P = 24 roster spots, plus 5 DL spots. This was in a 12-team league. One thing I would definitely change about this is having only one catcher per team, especially in a 20-team league.