The general guideline for federal and state W-4 forms is to follow the instructions and use the worksheets provided.
If you follow the steps and you get a number, use it unless you know it doesn't make sense. The allowances don't determine how much tax you pay, they only determine how much is withheld. If you have been in the same tax situation for multiple years and you refund/payment in April is too large, then adjust your allowances by 1.
Assuming a single person, with no dependents, and only one job, who has no plans to itemize and will work all 12 months; then the forms and table are designed so that the person who puts their number of allowances as X, then they will be close to perfect regarding withholding. It doesn't matter if the government designs their forms and tables such that X is 0 or x is 1.
The federal number and the state number don't have to match. Mine haven't for years.