Microsoft has released a whitepaper for download about capacity planning for the RD Gateway running on Windows Server 2012.
RD Gateway Capacity Planning in Windows Server 2012.docx
“…Remote Desktop Gateway (RD Gateway) enables authorized remote users to connect to Remote Desktop Protocol (RDP) accessible resources on the corporate network, from any Internet-connected device by using the Remote Desktop Connection (RDC) client. This whitepaper contains scalability results, testing methodologies, analysis, and guidelines for RD Gateway. It describes the most relevant factors that influence the capacity of a given deployment, methodologies to evaluate capacity for specific deployments, and a set of experimental results for different combinations of usage scenarios and hardware configurations…”
Source and download:
http://www.microsoft.com/en-ie/download/details.aspx?id=38798
RDS blog announcement:
http://blogs.msdn.com/b/rds/archive/2013/05/29/rd-gateway-windows-server-2012-capacity-planning.aspx