How many pairs you need when each participant is their own control — pre–post measurements, matched pairs, left–right comparisons.
The paired design tests the mean of the within-pair differences against zero, so the SD that belongs in the formula is the SD of the differences — not the SD of the raw measurements. This is the single most common error with paired calculations. If you only know the raw SD (σ) and the pre–post correlation (ρ), the SD of differences is σ_d = σ·√(2(1−ρ)); strong correlation is exactly why paired designs need fewer participants.
The calculation itself uses the exact noncentral t distribution on n−1 degrees of freedom, matching R's power.t.test(type = "paired").
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