Depends on cubic feet too, not just square feet. High ceilings such as cathedrals and trays make a difference, as well as the number of Windows. Another consideration is one story or two story. I always prefer separate zones for each story.
That said, I would estimate 5 to 6 tons for 2700 square feet single story with normal window situation and standard ceilings. Minimum 13 SEER.
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