I can think of a few.
My battle system's design uses exactly 100, but thats cutting it pretty close. Ideally I'd need:
24 for Health Txt
18 for MP Txt
3 for Health Bars
3 for Mana Bars
3 for Limit Bars
3 for Wait Bars
3 for Health Bar Indicators
6 for Barrier Bars
6 for Character Frames
1 for the Menu Background
5 for the Layered Sub Backgrounds
1 for the Field Background
7 for Cursors
12 for Simultaneous Damage
6 for Enemy Graphics
3 for Character Graphics
1 for Detailed Spell Information
1 for inbattle chat txt
17 for Attack Menu
Thats 124 Aten, you disappoint me.
