There are several rules of thumbs that others have given - some required by agencies and the like. I think that knowledge of the general area and geology as fattdad indicates is extremely important in choosing the borehole programme. Also, one needs to know preliminary details of the structure. Normally, I would seldom stop a boring shallower than 20 to 25 ft. even if I know the area pretty well (and assuming spread foundations). And, it would be a great idea, if the area is "new" to your experience database - or if the area is without history (little in the way of previous knowledge) to take at least one borehole to 50 ft. Sometimes you can do a few deeper holes and then use shallower holes in between to confirm the upper influenced strata.
If one was going to have to use piled foundations - especially if friction/adhesion piles, then you would go at least 2 to 3 x the likely dimension of the pile cap (i.e., the perimeter of the pile group) below the pile tip (see Tomlinson and others for zone of influence of settlement for pile groups). This would be modified of course should you "hit" rock or glacial till/drift, etc.
Sampling, in my world, would be at 2.5 ft intervals to 15 ft then at 5 ft intervals to 50 then space at 10 ft (as general rule). The 2.5 ft intervals is to ensure that you have sufficient samples in the footing zone (or, for thoses strutures with basements) to make a reasonable assessment of the soil properties (sufficient N values - or torvane values in tips of undisturbed samples). Oh, and dig a few shovel pits to ascertain, with some precision, the thickness of topsoil (important from a construction/stripping point of view).
In India, I ran a combination of 4 inch thin-walled tubes at the metre interval, then dropped a standard split spoon down the thin-walled hole. This way I covered 900 mm of the 1000m intervals. Because we were very interested in the upper 6 m or so, we did this for 8 m before increasing the sample spacing.
Getting back to the geology. I was on a site that had 30 to 35 ft of very dense sand and gravel. Good stuff, eh? A previous job (by others) in the same area had, oh, a large area fill of 10 to 15 ft involved with the structure - on one side. Mmmm At 35 ft, 100 ft of soft compressible normally consolidated "fat" clay (for you fattdad, mon ami). Can you guess what happened after the previous structure was built (say 3 to 4 years later)??
So, know your geology, know your development/structure, understand the influence that the likely foundations will have, and taylor your programme accordingly. Guidelines are only that - experience rules. Also, always have a geotechnical techician or engineer (junior to intermediate) log the boreholes - do not rely on the drillers.