I agree with Hazel- it's hard to state a set-in-stone, rule-of-thumb superfat across the board since everyone's skin is different.
Having said that, though, here are some general guidelines to keep in mind that can help you in formulating:
1) The higher % of cleansing/bubbly oils you have in your formula (i.e. coconut oil, PKO, babassu), the more drying the soap will feel to your skin. Whenever I make a soap with a high amount of cleansing/bubbly oils, I always go higher on my superfat % to compensate.
2) Using too much of any of the oils/fats that contain a high amount of linoleic acid in your formula (i.e., soy, hemp, canola, etc..) can increase the chances of your soap succumbing to DOS (the dreaded orange spots). I've read that many soapers like to keep the total linoleic acid content of their formula from going too much over 15% to keep the DOS monster at bay. Soaps with a higher % of linoleic do better with a lower superfat of round 5% or so for the same reason, especially if one lives in a humid climate. But again- this is not to be taken as a 'written-in-stone edict. Several variables may be at play depending on any individual's soaper's preferences, the climate they live in, etc...
I guess if there is any sort of set-in-stone rule-of-thumb to be had, it is this: Expect that there will be exceptions to every 'rule'.
IrishLass