References
Space Reference
This reference tells you how much space you should allocate for an account.
This only applies to accounts that don't use zero-copy. zero-copy uses repr(C) with a pointer cast, so there the C layout applies.
In addition to the space for the account data, you have to add 8 to the space constraint for Anchor's internal discriminator (see the example).
Type chart
| Types | Space in bytes | Details/Example | 
|---|---|---|
| bool | 1 | would only require 1 bit but still uses 1 byte | 
| u8/i8 | 1 | |
| u16/i16 | 2 | |
| u32/i32 | 4 | |
| u64/i64 | 8 | |
| u128/i128 | 16 | |
| [T;amount] | space(T) * amount | e.g. space([u16;32]) = 2 * 32 = 64 | 
| Pubkey | 32 | |
| Vec<T> | 4 + (space(T) * amount) | Account size is fixed so account should be initialized with sufficient space from the beginning | 
| String | 4 + length of string in bytes | Account size is fixed so account should be initialized with sufficient space from the beginning | 
| Option<T> | 1 + (space(T)) | |
| Enum | 1 + Largest Variant Size | e.g. Enum { A, B { val: u8 }, C { val: u16 } } -> 1 + space(u16) = 3 | 
| f32 | 4 | serialization will fail for NaN | 
| f64 | 8 | serialization will fail for NaN | 
Example
#[account]
pub struct MyData {
    pub val: u16,
    pub state: GameState,
    pub players: Vec<Pubkey> // we want to support up to 10 players
}
impl MyData {
    pub const MAX_SIZE: usize = 2 + (1 + 32) + (4 + 10 * 32);
}
#[derive(AnchorSerialize, AnchorDeserialize, Clone, PartialEq, Eq)]
pub enum GameState {
    Active,
    Tie,
    Won { winner: Pubkey },
}
#[derive(Accounts)]
pub struct InitializeMyData<'info> {
    // Note that we have to add 8 to the space for the internal anchor
    #[account(init, payer = signer, space = 8 + MyData::MAX_SIZE)]
    pub acc: Account<'info, MyData>,
    pub signer: Signer<'info>,
    pub system_program: Program<'info, System>
}
The InitSpace macro
Sometimes it can be difficult to calculate the initial space of an account. This macro will add an INIT_SPACE constant to the structure. It is not necessary for the structure to contain the #[account] macro to generate the constant. Here's an example:
#[account]
#[derive(InitSpace)]
pub struct ExampleAccount {
    pub data: u64,
    #[max_len(50)]
    pub string_one: String,
    #[max_len(10, 5)]
    pub nested: Vec<Vec<u8>>,
}
#[derive(Accounts)]
pub struct Initialize<'info> {
    #[account(mut)]
    pub payer: Signer<'info>,
    pub system_program: Program<'info, System>,
    #[account(init, payer = payer, space = 8 + ExampleAccount::INIT_SPACE)]
    pub data: Account<'info, ExampleAccount>,
}
A few important things to know:
- Don't forget the discriminator when defining 
space - The 
max_lenlength represents the length of the structure, not the total length. (ie: themax_lenof a Vec<u32> will bemax_len* 4)