i don't understand this Google Help > Help Center Home > My site and Google > Creating a Google-friendly site > Webmaster Guidelines "Design and content guidelines * Make a site with a clear hierarchy and text links. Every page should be reachable from at least one static text link. * Offer a site map to your users with links that point to the important parts of your site. If the site map is larger than 100 or so links, you may want to break the site map into separate pages. " 100 K Byte or 100 links ?
100 links because an algorithm is going to be reading it... If you do not have a website that is bigger the 100 pages then i wouldn't even worry about it LOL.. thats a big site.