EDIT: Here's a basic guide, correct me if I need to *** or change anything. I'm not a prolific writer or anything so if anyone wants to take over, please do.
At SL120 you can't just go around spending souls however you choose. You need to be very careful where you place your souls in order to get the most bang from your buck. Thanks to Diminishing returns, most stats shouldn't go past 40, but there are some exceptions.
30 is the bare minimum and many would say that's only viable with the ring of favour and protection equipped which gives you an extra 20%. Diminishing returns start to kick in at 40 but there's nothing wrong with going past 40 if you have spare points, in fact this is a great place to put them.
The hardest one to write a guide for. Spells are cool but not everyone needs them. You should be aware that you get an extra spell slot for every 2 points you invest (10 for 1, 12 for 2 etc.) up to 16, which will net you 4 slots. Past there, you need to invest an extra point each time to get a new slot (19 for 5, 23 for 6 etc.).
How much endurance you need is mainly based off two things; what weapon you are using and what your equip load is. It is worth noting that at 40 your stamina stops increasing and only your equip load is effected. 99 times out of 100 going over 40 endurance is the wrong choice.
Once again, two things to consider here: Minimum requirement for your desired weapons and the weapon's scaling. Most weapons need more than 10 strength to use so you'll have to make that judgement yourself. If you're relying on the weapon's scaling, you'll want to take your strength to 40 to get the most bang for your buck. Past there you don't get much for your money, and any less than that and you are leaving potential untapped.
Dexterity: 10-40, 45.
Same as strength really. However, dexterity also increases the speed at which you cast spells, and that caps at 45. If you have 5 points spare, this can be a good home for them if you plan on casting offensive spells in battle, but only if they are going spare.
Don't put points into resistance, it's not worth it.
Intelligence: 8, 14-50 and Faith: 8, 12-50
The magic stats are more complicated, they have their own threads dedicated to them, explaining how Magic Adjust works, but theere are some general rules. If you are using them to scale a weapon (eg. Moonlight Greatsword), then the diminishing returns past 40 still applies. However when it comes to casting spells, you have to take into account the spells minimum requirement and the sweet spots for the catalysts and talismans.
Search the PvP build section on the wiki for some sample builds.
Last edited by Wisp on Sun Apr 08, 2012 2:33 pm; edited 2 times in total