It is about 5-10 desktops per core, depends on the profiles of the users, there are vdi calculators on the web to help.
I have a customer who is running about 375 users and they have 7 hosts, each with 2x6 core processors. The cpu is not really the worry though, it's the memory, those servers have 96gb ram in them and they are at their limit now. We have out 192gb in our servers for vdi, that's 6 servers for 400 users, again 2x6 core processors.
Also for the storage, you need a fair amount of spindles, or if using a netapp adding something like flash cache, or if the array supports it ssd drives. There are dedicated I'd storage boxes out there too.
Its definitely something you need to spec correctly though, and the main things are memory and storage spindles/IO.
with 100 users, I'd probably say you'd be looking at 3 hosts (that's the minimum you should ever have in a cluster with VMware, presume your re talking VMware view here?), and I would say 2 of the latest processors, and I would put 128gb in each. You need to be able to run all 100 users off 2 servers for when you perform maintenance on the hosts or have a server failure.
If you don't have the storage performance, there is another option and that's using fusion io cards, they are flash memory for the individual servers, as it's not shared its only really for non-persistent desktops and you wouldn't be able to bring a host down for maintenance without any downtime to a few users while they log into a new desktop on one of the other hosts.
With view, there are to types of license too, standard and premium, the premium includes things like linked clones to save on storage space etc. those licenses also come with enterprise plus licenses for the hosts and a vcenter license too (but only for managing desktop hosting servers).
If you need more help, I would suggest calling my company and speaking to someone to arrange a chat with an expert.
www.softcat.com