Ethernet Frame Size calculation

EthernetFrame.txt

Layer 1 Overhead:
Preamble (8 Bytes) + Ethernet Frame + Interpacket Gap (12 Bytes) = 20 Bytes

Layer 2 Overhead:
MAC Address (12 Bytes) + VLAN (4 Bytes) + Ethertype (2 Bytes) + IP Frame + CRC (4 bytes) = 18-22 Bytes

Layer 3: 
Minimum is 46 Bytes. This is also known as MTU or Payload. It includes Layers 3 Headers. 

Total if including layer 1 is 20 Bytes + 18 Bytes + 46 Bytes = 84 Bytes (88 with VLAN)
Total excluding  layer 1 is 18 Bytes + 46 Bytes = 64 Bytes (68 with VLAN)

PPS x Packet Size (bytes) = Bandwidth (Bps) 
PPS x Packet Size x 8 = BandWidth (bps)

PPS = BW / (Min Size x 8) = 10G / (84 x 8) = 10G / 672 = 14,880,952 ~ 15 Million Packets per second.

When using MTU (payload) make sure to add Layer 1 (20 Bytes) overhead  + Layer 2 (18 Bytes) overhead