I'm staring with 60, but last year ended up at 70...
I'm guessing it's somewhere in that range, with auto sub adjustments...
I used this last year and it worked as well as it can:
M16: Auto Subs
QB Sub Out: 0
QB Sub In: 2
RB Sub Out: 90
RB Sub In: 95
WR Sub Out: 20
WR Sub In: 25
FB/TE Sub Out: 30
FB/TE Sub In: 35
OL Sub Out: 0
OL Sub In: 2
DT Sub Out: 80
DT Sub In: 85
DE Sub Out: 80
DE Sub In: 85
LB Sub Out: 55
LB Sub In: 60
CB Sub Out: 20
CB Sub In: 25
S Sub Out: 20
S Sub In: 25