Personally, I give three time-frames to end users
(1) Simple - basic table read from database with little to no formatting = 3 hours
(2) Medium - creating views/stored procedures, handful of formulas, running totals, minimal groupings, etc. = 12 hours
(3) Complex - creating complex stored procedures (e.g., manual crosstab, temp tables, etc), multiple formulas, running totals with lots of groups that show/not show depnding on current view, etc. 24-36 hours.
The best way to figure out how to categorize is to know your datasourse, your DBA's skills and availability (if you rely on a DBA), and know your end users requirments. When they draw you a picture on a napkin, it looks simple enough, but when you start digging into the data, it could turn out to be a nightmare.
Hope this helps...
DallasAggie