Its all depend upon the storage and the pnics you have.
if you have 10gig ethernet, and vsphere ent+ license dedicate atleast 2 gig for the lync server networking by using NIOC.
if you have HP blades and flex nics, just give 2 gig bandwidth.
Use vmxnet3 for the vnics in the VM
Now storage..
Separate database and lync server,
For DB use pvscsi adapter, use sparate virtual scsi nodes for OS, DB data, DB logs,
For Mssql Database use RAID5 or RAID50
For Database logs use RAID10
Format the Database VM drives, with ntfs cluster size 64KB.
For DB give atleast 2 vCPU and give more RAM,
Put DB and Lync server VM in separate LUN.
These are all general very basic.. we use... I belive this will be enough. If you have specific capcity planning and load then share..we can discuss.