Having recently spent a few weeks in large, quite nice, but nearly empty offices (because I wanted to work in office for a change, but most of my cow orkers had other plans), I realized that holding on to oversized offices can backfire, because as nice as the space is, it felt somewhat demoralizing after a while to be nearly alone in such a vast building.
It seems like the thing to do is to downsize offices until they correctly meet usage. So, take your number of employees, multiply by percentage that usually comes into the office, add a buffer for growth, and have an office for that.
