at least you should have 12 points but the best number depends on some factors such as the studied area. Therefore I will differ from study to other. Form my point of view 100 points is good for big areas. The more space the greater the number of samples
it does not depend on the size of the area, but rather the heterogeneity of the soil distribution in the area. And as Liming Ye said, it differs from case to case.