Hi,
I would like to know what are the requirements for gold image to create VDI pools for developers?
https://pubs.vmware.com/horizon-7-view/topic/com.vmware.ICbase/PDF/view-70-installation.pdf
Page No: 16 Guides you to some extent
Also, the configuration varies based on what type of application the user/developers using it.
Here are also some sizing guides. Little bit outdated (Windows 7) but you should get an idea. See page 7/8.
For optimal performance also run the VMware OS Optimization Tool on your Golden Image.