Please don't delete; this isn't the same horse we've beaten previously.
I know Tony Oliver recommends 32/40 spoking, 3x, for touring appications. I also know this recommendation applies to 27" or 700c wheels.
Any helpful hints from experienced wheelbuilders on the list regarding # of spokes necessary when building smaller wheels (559 or 650B)? I assume 32 would be sufficient using 14/15 db spokes; is 28 pushing it? Not for a mountain bike.....