I always go 13 position players and 12 pitchers. I play in the NL, so I've got 5 guys on my bench. I always have one of them as a catcher, and I don't care if he's offensive or defensive. The other 4 bench players will be a good, defensive SS (preferably with speed), a utility guy who can play multiple positions (must have at least a 2 good offensive attributes, ie power, eye, speed, one or two good splits), and 2 guys who can rotate in and play the corner positions. Typically my bench players will be very good defensive players, as I strongly believe in defensive replacements. It's not that uncommon that in the 8th inning my manager will bring in 5 players off the bench for defensive purposes. Also, I like for 2 of my bench players to have good power, and 2 of them to have good speed for pinch running purposes.
As for my bullpen, it varies greatly season to season depending on the talent I've got. I've run so many different configurations I've lost track. Currently I have 1 LR, 3 SuA, 2 SuB, and 1 Closer. I'll sometimes have an extra LR or mopup, and one fewer SuA or SuB. At one point when my bullpen was really bad, I didn't have a closer. The 3 SuA were my "closer by committee"