Seeing that many will be finding a copy of Exchange 2010 under the tree soon (...right?), we wanted to let you know that we have been working to create the performance counter guidance for Exchange 2010 as we have for Exchange 2007 (see Monitoring Without System Center Operations Manager).
We are planning to release the official Exchange 2010 version of such document within a month or two. But - for those of you that just can't wait, and will be / are installing Exchange 2010 now - you can find a preview of our perf counter guidance in the following Excel spreadsheet found here.
We do not expect many changes to this between now and official release, but if you have any kind of feedback on it - we'd love to hear it!