I have a ten gallon tank on my sunporch. The sunporch is pretty exposed, and so it undergoes a decent amount of temp variation. It gets pretty dang cold in there sometimes. I think the one I have in right now is a 75 watt, and if its not, its a 100 watt. I have another heater that is 50 watts.
I've been told two 50's are better than one 100 watt. One on each side of the tank was recommended by a hobbyist so that the heat is not concentrated on only one side of the tank.
I recommend two, with total wattage required split between them, on tanks 55 gallon and up. Not so much for to help with heat distribution, since adequate circulation should be enough for that, but to prevent a single heater failure (on or off) from being a major issue.
On my 29 gallon tank I use a 50 watt heater during the winter at a supplement to the 100. Even though I live in the San Francisco area, at night the water temperature would drop enough to kill any of the Pristella fry that pop up occasionally.
A heater on each side of the tank. I like go with each heater the size rated for the tank. I have a VisiTherm Deluxe and a Stealth, but I'm not confident in the Stealth and will replace it with something else, soon.
I had a Stealth on my 40 and it crapped out. I found the tank had dropped down to 69 and nearly freaked. (Marineland sent me another, free, when I provided them with the numbers on the heater) I don't know how many days it had been having swings in temperature, but it was shortly after discovering the problem that I had an Ich outbreak.
I'm constantly checking the temp, after that ordeal, to make sure it's steady.
Now I have two in there, just in case one dies, and the temp stays at a constant temp no matter how cold it gets in the house, and we like it cool. We've had freezing temps outside lately, and we let the house get down to 64 degrees, but the tank stays constantly at 76.5.