LINK
Here is something I have always found interesting. I was on a board once where a guy did this. It looks like Josh Harvey has taken over doing it.
The idea is that when looking at recruiting needs, you should be able to build a two deep with two consecutive classes. So....you would look at last year's class and combine that with this year's class and you should be able to put together a two deep.
Looking at Josh's article, it looks like we definitely need (Current commit's taken into consideration):
QB 1
RB 1
WR 0 Currently 2
OL 6
DT 4
DE 3
LB 2 Currently 1
DB 3
Now, we have 3 commits so adding those to the list, that's 23 recruits for this class. If we end up being able to take 25-27, that leaves room for taking a few other players if we want to build more depth at a position.
Just gives you a little idea of how the staff may want to distribute the scholarships.