Hi @Peter Thurwachter (MINDTREE LIMITED) ,
information regarding the sizing of the Azure AVD sessions hosts yiou can find herte:
https://learn.microsoft.com/en-us/windows-server/remote/remote-desktop-services/virtual-machine-recs
Depending on the workload type (light, medium, heavy and power) you will find some recommendations for single and multi-session.
For multisession and the D8s v3 you find the example number of users/vCPU here: https://learn.microsoft.com/en-us/windows-server/remote/remote-desktop-services/virtual-machine-recs#multi-session-recommendations.
In addition to your question I would recommend to use the D8ds_v5 VM SKU instead of the D8s_v3 .
----------
(If the reply was helpful please don't forget to upvote and/or accept as answer, thank you)
Regards
Andreas Baumgarten