Some questions back to better clarify the answers you will recieve:
In your investigation of the environment, what is the average volume of mail recieved daily?
What regulations (SoX, HIPAA, etc) is the organization going to have to comply?
Front-End back end servers are based on workload with the general rule being 1 front-end for 4 back-ends, but this answer varies depending upon the client's uptime requirements and workload that will be placed upon them.
Exchange 24/7 would be an excellent book to pick up to assit with your planning.
Quest published a paper on Exchange Storage Best Practicies that you can pick up here:
http://wm.quest.com/reg/marketing/landing/exchangestoragemanagement/