YounEng,
Having worked on a number of wind farm projects with base sizes of the order you suggest I would note that the depth of investigation required is highly dependant upon the ground conditions and whether there are any perceived underground risks e.g. cavities due to mining or highly erodible rock masses.
On the assumption that such cavities are not expected and the risk is therefore sufficiently low:
I would suggest that boreholes are specified to depths of up to approximately 40m as you suggest (2xDiameter) this should be sufficient to determine the required settlements and stiffness's with confidence. Where rockhead is encountered before this depth, such a depth would not be required - our current practice is to terminate boreholes after 5m of continuous rock coring, if prior to the specified termination depth - at this point it is reasonable to assume that rock is continuous beneath this (i.e. not a boulder).
Should no rock (or deep) be encountered within the borings, it may be that some boreholes could be terminated at shallower depths, with deeper strata properties inferred from nearby locations in order to reduce the GI costs.
Hope this helps,
J