Minimum requirements for KDE 4.5 is only around 512 MB on top of Xorg and the OS. However, once you add in Xorg and the OS, 1 GB of RAM is required for smooth operation of the desktop environment, depending on your graphcis card and what (if any) desktop effects you enable.
A desktop system with 2 GB of RAM (pretty standard these days) will run FreeBSD, Xorg, KDE, Firefox, OpenOffice.org, and many more apps, all at the same time, without any issues. That's what I use at home (32-bit P4 system with 2 GB of RAM, onboard Intel graphics, FreeBSd 8.1 and KDE 4.5.1 on top of ZFS), burning CDs in K3b, downloading files in Ktorrent, browsing with Firefox, and watching movies in DragonPlayer.
Anything above 1 GB is golden.