Best VM heap size?

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I'm running steel Droid 5.1 and I was wondering what the recommended VM heap size is for ics. I saw it somewhere a while back but I can't find the post anymore. Also what does VM heap do exactly? What does changing the values do?

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I'm not sure what it does, but i know I read the exact same thing. I believe it was 88 (all the way right on ROM Toolbox). Unfortunately, I am only about 70% sure.

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