Rule of thumb starting point is a 2:1, such as 36:18 or 32:16, etc. It depends on what you have to climb. Best quote I have seen here is from
Shiggy : "Gear for the climbs and learn to spin" (or something like that).
On my 26 SS I had to use a 34:20 and my 29er SS has a 32:22 to give the same inch gear. I'm in central CA where we have some steep climbs (plus I'm carrying a few pounds which the SS is melting away - out of every pore on my body).
Single speed freewheels are cheap, so you can have 2 or 3 without breaking the bank.