i probably understood wrong the question. i thought he was referring at the %.

well, if i understood corectly from firefly, the more queries you have, the higher your server load will be. eventually, on a busy board it will bring the server to it's knees and your host will cancel your account. there are alot of people out there who have 150queries on a page, without even knowing.
so i set myself a goal not to have more then 40queries on a page. even 40, on a very busy board, is dangerously high. i'm talking about boards with 300-400 users online that activly post every second. if you have 50queries, that will kill your server, if not even crashing it.
the highest value will be arround 34queries, on my site. and that's the main page (vbHome full version).