Some of my friends just shake their heads when I say that I tie down to #32. But why, I ask. Many who don't use full dressed salmon flies spend hours tying them anyway... and the super realistic tiers spend several days tying a fly they will never use. That seems to be more accepted than tying #32's, even though I can't see what the difference is (with exception of the fact that one of us will waste much less material than the other two). By the water though, you would be very lucky if you caught me using something smaller than #24.