i honestly cant remember 100% for sure... might be the alcohol among other things... i think it was that 1 walkon = 0 penalty, 2 walkons = trivial neglible penalty, and 3 walkons = some possibly measurable practice penalty. in reality, 4 walkons does not cause major damage in practice planning.
i would highly recommend totally ignoring walkon penalties, and play accordingly. if you think it would help you, outside of practice penalties, to take 4 walkons - then by all means, do it.