How many security kernels is needed

Hello everyone

I have the following dilema.

I currently have 180 users loged into the system acording to my server manager.

i have 3 security kernels enabled

But i have 900 security kernel users on my logical server.

So i have seen that it is recomended to have 1 security kernel for every 60 users.

Should i take into account the security kernel users number or the users loged into my system in order to determine the number of kernels needed.

Any help regarding this issue will be appreciated.

Greetings

Mateo.