I just rebuilt mine, used 22g 5 spaced wraps on a 3.2mm Mandrel, dual coils came out to .2 ohms. used a little less cotton as I was getting a almost dry cottony taste on long pulls or after a bunch of pull in a row. Still more cotton that you would use in a dripper, but not to much. running it at 75 watts on my Raptor mod I made and it is NICE! when I spaced out the coils I made sure they were opened up just to the edges of the air holes in the deck.
Its funny, even after numerous cotton tasting pulls on the old setup when I took it apart the cotton wasnt burnt at all. Thinking I was right at the edge of burning it but just not quite. This is definitely better. I wanted to build with 24G, but I found that I only had about 3 inches left on my spool... So I use my 22G.
So as it sits now, 22g 5 wrap 3mm no space was good. 26G dual parallel 3mm was a touch better. but 22g 5 wrap 3.2mm spaced is the beez kneez!
One thing I have noticed is that when I wick, I leave the tail out of the holes at the bottom of the juice channels and then trim them to just a touch from the edges and poke them back in flushish. when I would put the glass and its bottom seal back on it would invariably twist the cotton a bit as the seal and glass rotated. This time I took the bottom seal off the glass and put it into its groove in the deck and then built and wicked the thing and didn't poke the cotton back in. when I put the glass on it didn't move the cotton around at all and this allows the fibers to still be straight. not sure if it really makes any difference, but so far I haven't gotten a cottony taste yet and I ran it up to 85 watts earlier.