The OLAP Best Practices guide does *not*

The OLAP Best Practices guide does *not* actually recommend creating multiple cubes "as much as possible". The guideline is: "Avoid including unrelated measure groups in the same cube Having many measure groups in a cube can adversely affect the query performance of the cube, even for queries that only use a single measure group. If your DSV contains many potential fact tables and they will not usually be used together, consider creating multiple smaller cubes containing topic areas that are used together. Then, you can enable occasional cross-topic querying by creating linked measure groups that join together all measure groups in a special cross-topic cube." So in fact single cubes are still recommended *unless* the measure groups in the cube contain facts which are largely unrelated, in which case it makes more sense to split them into multiple cubes. Then if in future it becomes necessary to analyse these measures together a "virtual cube" can be created using linked measure groups from the existing multiple cubes.