It is hard to make any recommendation on configuration of number of cores as it is unknown what sort of performance you are expecting from the VMs.
But to answer in a different way.
The "Number of processors" is equivalent to "sockets".
Using Windows 7 as an example. Windows 7 Home can only recognise 1 CPU socket; while Windows 7 Professional/Ultimate can recognise 2 CPU sockets.
In the interest of optimising license, if you have Windows 7 Professional, you may want to go with 2 processors and 1 core per processor; although effect is similar to 1 processor with 2 core per processor.
As I understand, Windows 2016 and SQL 2014 licensing is now on per core and not per CPU socket, so the "number of processors" may not be so relevant in terms of optimising the licence.
Therefore, in terms of configuring, it is really up to the performance requirements of each VM and the ability of the host (which in this case has 24 logical cores) to handle the allocation given to each VM.