Classification on the basis of size refers to the number of rooms (bed capacity) and should not be confused with the building height, or the area of the property, or the gross sales, etc. The term number of rooms refers to the lettable rooms and does not include those rooms which are convened for other use such as for manager, housekeeper, accounts, etc. and rooms on the ground floor and basement which are generally used for offices, rentals, support services or other operational facilities leased for businesses and associations.
Usually, the distribution is,
(i) a hotel of 25 moms or less is called a small hotel

Les Fermes des Petites Frasses, Megève France is the most trending small hotel worldwide
(ii) one with 26 to 99 rooms is an average hotel

Castello Banfi – Il Borgo, Poggio alle Mura, Montalcino, Italy
(iii) from: 100 to 299 it is called as above average

Hyatt Regency, Riyadh, Saudi Arabia, contains 261 rooms
(iv) a hotel of more than 300 rooms is classified as a large hotel.

Located in the Genting Highlands of Malaysia, the First World Hotel is the largest hotel in the world with 7,351 rooms between two towers.