If you are installing a dedicated Fan Coil Unit(combo furnace/ac), as a general rule, size the blower for 0.5 cfm per square foot of basement space. The size of the heater and the a/c coil obviously depends upon where you live. To keep duct noise down select the duct velocity in both the Mains and Branch Ducts around 1000 feet/minute. Keep in mind that the 'effective area' of a rectangular duct does not match the mathematical cross sectional area. For example, a 8" Round duct (.35 sf) moves 350 cfm @ 1000 fpm; whereas, it takes a 14" x 4" Rectangular duct (.38 sf) to do the same. In the HVAC professional world a mechanical Calculator, called a "Ductulator" is used to select the proper size duct. However, assuming that you don't have one, and you don't need great accuracy, assume that the 'effective area' of a rectangular duct is only 90% of the mathematical area. As the flow into the Branch ducts gets smaller so does the duct to keep the velocity around 1000 fpm.
Hope this helps.
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