A sump can be whatever you want, options are limitless, it can be a 20 gallon tank, or a 50. It can be a 50 gallon barrel, or some Wal Mart plastic boxes.
The most important part is, because your sump will usually contain stuff that needs maintenance, you will need to get your hands and arms in comfortably to do that maintenance.
When my stand doesn't give enough room, I offset the sump to the side, not directly below the tank. This makes for easy access to things ike media, pumps or heaters. It also allows for bio towers or tall fluidized bed reactors. When you have room, your options are unlimited by space.
Below is a 75 gallon sump off set, with a biotower.

another below, a 50gallon barrel sump, during a water change

a fluidized bed reactor, next to the 50 gal sump below

I have also used a pond, as a sump for my out door 50 gallon tank